Analysis the Effect of Capital Expenditure on Financial Performance Mediated by Local Revenue in North Maluku Province

This study aims to examine the effect of capital expenditure on local financial performance mediated by local revenue at Districts and Cities in North Maluku Province. The population is all districts and cities in North Maluku Province. Total 10 samples are selected by saturated method. The secondary data is collected from 2015-2019 Audited Budget Realization Report in Local Government Financial Statements. The research results show that capital expenditure has a significant and positive effect on local financial performance, local revenue has a significant and positive effect on financial performance and capital expenditure has a significant and positive effect on financial performance moderated by local revenue. Keywords: Capital Expenditures, Financial Performance, Local revenue DOI: 10.7176/RJFA/12-8-08 Publication date: April 30th 202