Determinan saldo kas akhir tahun pada pemerintah daerah di Aceh

Determinan saldo kas akhir tahun pada pemerintah daerah di Aceh

This research examines the effect of the government size, rebudgeting, previous year cash balance, and budget absorption on end-year cash balance of local governments in Aceh for 2013-2015 periods. Secondary data were extracted from local government’s budget documents and financial statements by usi...

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Bibliographic Details
Main Authors: Syukriy Abdullah, Neza Muthia
Format: Article
Language:English
Published: Universitas Islam Indonesia 2018-07-01
Series:Jurnal Akuntansi dan Auditing Indonesia
Subjects:
local government size, rebudgeting, cash balance, budget absorption, agency problems, cashless policy
Online Access:https://journal.uii.ac.id/JAAI/article/view/8613
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spelling doaj-4791e0109ebf46208e7161043f256a122021-06-25T06:23:22ZengUniversitas Islam IndonesiaJurnal Akuntansi dan Auditing Indonesia1410-24202018-07-0121213014010.20885/jaai.vol21.iss2.art58114Determinan saldo kas akhir tahun pada pemerintah daerah di AcehSyukriy Abdullah0Neza Muthia1Program Studi Akuntansi, Universitas Syiah Kuala, Banda Aceh, IndonesiaProgram Studi Akuntansi, Universitas Syiah Kuala, Banda Aceh, IndonesiaThis research examines the effect of the government size, rebudgeting, previous year cash balance, and budget absorption on end-year cash balance of local governments in Aceh for 2013-2015 periods. Secondary data were extracted from local government’s budget documents and financial statements by using 23 regencies and cities as samples. This research used multiple linear regression to test the hypothesis and found that the end-year cash balance is (1) positively affected by government size and previous year cash balances; (2) not affected by rebudgeting, and (3) negatively affected by budget absorption.https://journal.uii.ac.id/JAAI/article/view/8613local government size, rebudgeting, cash balance, budget absorption, agency problems, cashless policy
collection DOAJ
language English
format Article
sources DOAJ
author Syukriy Abdullah
Neza Muthia
spellingShingle Syukriy Abdullah
Neza Muthia
Determinan saldo kas akhir tahun pada pemerintah daerah di Aceh
Jurnal Akuntansi dan Auditing Indonesia
local government size, rebudgeting, cash balance, budget absorption, agency problems, cashless policy
author_facet Syukriy Abdullah
Neza Muthia
author_sort Syukriy Abdullah
title Determinan saldo kas akhir tahun pada pemerintah daerah di Aceh
title_short Determinan saldo kas akhir tahun pada pemerintah daerah di Aceh
title_full Determinan saldo kas akhir tahun pada pemerintah daerah di Aceh
title_fullStr Determinan saldo kas akhir tahun pada pemerintah daerah di Aceh
title_full_unstemmed Determinan saldo kas akhir tahun pada pemerintah daerah di Aceh
title_sort determinan saldo kas akhir tahun pada pemerintah daerah di aceh
publisher Universitas Islam Indonesia
series Jurnal Akuntansi dan Auditing Indonesia
issn 1410-2420
publishDate 2018-07-01
description This research examines the effect of the government size, rebudgeting, previous year cash balance, and budget absorption on end-year cash balance of local governments in Aceh for 2013-2015 periods. Secondary data were extracted from local government’s budget documents and financial statements by using 23 regencies and cities as samples. This research used multiple linear regression to test the hypothesis and found that the end-year cash balance is (1) positively affected by government size and previous year cash balances; (2) not affected by rebudgeting, and (3) negatively affected by budget absorption.
topic local government size, rebudgeting, cash balance, budget absorption, agency problems, cashless policy
url https://journal.uii.ac.id/JAAI/article/view/8613
work_keys_str_mv AT syukriyabdullah determinansaldokasakhirtahunpadapemerintahdaerahdiaceh
AT nezamuthia determinansaldokasakhirtahunpadapemerintahdaerahdiaceh
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