Faktor Penentu Efektivitas Belanja dan Dampaknya terhadap Kesejahteraan Masyarakat

Susanti, Wahyu Febri Eka (2017) Faktor Penentu Efektivitas Belanja dan Dampaknya terhadap Kesejahteraan Masyarakat. Jurnal thesis, STIE YKPN.

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Abstract

This study predicts factors that can determine the effectiveness of spending along with measurement of latent variables. Specifically this study aims to examine the effect of expenditure priorities on expenditure effectiveness, the effect of expenditure allocation to expenditure effectiveness, the effect of timeliness of spending on expenditure effectiveness, the effect of accountability on spending effectiveness, and the effect of spending effectiveness on the welfare of the community. The object of this research is to use all districts of cities in Indonesia in 2012-2015. The method used is Structural Equation Model (SEM) using WarpPLS 6.0. The study found five indicators that could be used to measure spending priorities, three indicators for the accuracy of spending allocations, five indicators for timeliness of spending, five indicators for accountability, five indicators for expenditure effectiveness, and two indicators for measuring public welfare. This study finds evidence that expenditure priorities have an effect on expenditure effectiveness, timeliness of expenditures affecting expenditure effectiveness, accountability affecting expenditure effectiveness and effectiveness of expenditures affect public welfare. However, this study found no evidence that the precise allocation of expenditure affects the effectiveness of spending.

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan call number SUS f 357/2017
Uncontrolled Keywords: expenditure effectiveness, community welfare
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 08 Jul 2019 04:54
Last Modified: 08 Jul 2019 04:54
URI: http://repository.stieykpn.ac.id/id/eprint/256

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