Faktor-Faktor yang Memengaruhi Kesalahan Proyeksi Anggaran dan Dampaknya pada Pertumbuhan Ekonomi dan Indeks Pembanguanan Manusia di Indonesia

Susanti, Lilis (2016) Faktor-Faktor yang Memengaruhi Kesalahan Proyeksi Anggaran dan Dampaknya pada Pertumbuhan Ekonomi dan Indeks Pembanguanan Manusia di Indonesia. Jurnal thesis, STIE YKPN.

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Abstract

This study aims to empirically examine the factors that affect local government budget forecast errors and their impact on Economic Growth and the Human Development Index. Factors tested in this study is the change of the head of region, revenue growth, expenditure growth, complexity of Local Government, types of Local Government, timeliness determination of local regulations on the budget, as well as factor of the previous year's budget forecast errors. Collecting data using purposive sampling method in regencies / cities throughout Indonesia in 2006 up to 2013 and total of 444 samples used in this study. This study uses a structural model was tested with WarpPLS 5.0 statistical tools to test model fit and hypotheses. The results of this study indicate that the change of the head of region, the type of Local Government and timeliness significant negative effect on the BFE (budget forecast errors) of Local Government; revenue growth, expenditure growth and previous year's BFE significant positive effect on BFE of Local Government; Local Government’s complexity significant negative effect on BFE of Local Government; and BFE significant positive effect on Economic Growth and Human Development Index (HDI).

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan call number Sus f 331/2016
Uncontrolled Keywords: change of the head of region, revenue growth, expenditure growth, complexity of local government, type of local government, timeliness establishment of regional regulation on apbd, budget forecast errors, economic growth, HDI
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 09 Jul 2019 01:09
Last Modified: 09 Jul 2019 01:09
URI: http://repository.stieykpn.ac.id/id/eprint/261

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