Agung Supriyadi, . (2026) PENGARUH TATA KELOLA DAERAH DAN INTEGRITAS INSTITUSI TERHADAP KUALITAS BELANJA MODAL: PERAN MEDIASI REALISASI ANGGARAN DAN MODERASI TEKANAN MEDIA. Tesis thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
The quality of local government capital expenditure in Indonesia remains suboptimal, as reflected in the limited ability of capital expenditure to drive an increase in per capita GRDP as an indicator of development output. This situation indicates that increased budget allocation does not automatically lead to improved welfare, as the budget implementation process has not been effective in converting fiscal inputs into economic outputs. This study examines the influence of local governance and institutional integrity on the quality of capital expenditure through budget implementation as a mediating variable and media pressure as a moderating variable. The quality of capital expenditure is measured by its ability to generate per capita GRDP, which represents the efficiency of converting fiscal inputs into economic outputs. The study employs a quantitative approach using local government panel data, analysed via panel regression, mediation tests, and Moderated Regression Analysis (MRA). The results indicate that local governance (β = 0.09; p < 0.01) and institutional integrity (β = 0.10; p < 0.01) have a positive effect on the quality of capital expenditure. Budget implementation was found to have a significant effect on the quality of capital expenditure (β = 0.12; p < 0.01) and mediates the relationship between local governance and institutional integrity with the quality of capital expenditure (z-Sobel > 1.96). Furthermore, media pressure amplifies the effect of budget implementation on the quality of capital expenditure (interaction β = 0.08; p < 0.05), indicating that external oversight enhances the effectiveness of budget implementation. These findings confirm that the quality of capital expenditure is not determined solely by the size of the budget or policy design, but rather by the effectiveness of budget implementation as a key mechanism. Consequently, improving the quality of capital expenditure requires strengthening governance and integrity, accompanied by disciplined budget implementation and adequate public pressure.
| Item Type: | Thesis (Tesis) |
|---|---|
| Additional Information: | No.Panggil: 2410124015] [Pembimbing: Erna Hernawati] [Penguji 1: Dianwicaksih Arieftiara] [Penguji 2: Ferry Irawan] |
| Uncontrolled Keywords: | local governance, institutional integrity, budget implementation, media pressure, quality of capital expenditure |
| Subjects: | H Social Sciences > HA Statistics H Social Sciences > HC Economic History and Conditions H Social Sciences > HJ Public Finance H Social Sciences > HN Social history and conditions. Social problems. Social reform |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S2) |
| Depositing User: | AGUNG SUPRIYADI |
| Date Deposited: | 02 Sep 2026 03:52 |
| Last Modified: | 02 Sep 2026 03:52 |
| URI: | http://repository.upnvj.ac.id/id/eprint/51310 |
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