Abstract
This study aims to analyze and quantify the influence of government spending on economic growth in Central Sulawesi Province. Amid the regional economic dynamics following the COVID-19 pandemic and the implementation of regional autonomy, government expenditure, as reflected in the Regional Budget (APBD), plays a crucial role as a fiscal policy instrument to stimulate development. This research employs a quantitative approach with an associative design, utilizing annual time-series secondary data from 2020 to 2023 sourced from the Central Statistics Agency (BPS). Data analysis was conducted using a simple linear regression method with EViews 12 software to test the research hypothesis. The findings indicate that government spending has a significant and positive effect on economic growth. This is evidenced by a regression coefficient of 1.153 and a significance level of 0.0246 (p < 0.05). The model demonstrates a very high explanatory power, with an R-Squared value of 0.9993, indicating that 99.93% of the variation in economic growth can be explained by government spending. This study confirms that effective budget allocation to productive sectors, such as infrastructure and human capital, is a strategic driver of regional economic growth, making efficient management of the APBD key to successful regional development.
Cite
CITATION STYLE
Nuriva Mawaddah Andani, Muhtar Lutfi, Edhi Taqwa, Rita Yunus, & Musdayati. (2026). Pengaruh Pengeluaran Pemerintah terhadap Pertumbuhan Ekonomi di Provinsi Sulawesi Tengah. AKUNTANSI 45, 6(2), 726–737. https://doi.org/10.30640/akuntansi45.v6i2.5478
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