Pengaruh Kondisi Keuangan dan Politik Terhadap Perubahan Anggaran pada Pemerintah Daerah di Indonesia

Pengaruh Kondisi Keuangan dan Politik Terhadap Perubahan Anggaran pada Pemerintah Daerah di Indonesia

The purpose of this study is to obtain empirical evidence of the influence of financial autonomy, the accumulated surplus, revised surplus, political fragmentation and the years since the election of the budget changes districts/cities in Indonesia. The sample using the 59 districts/cities in Indone...

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Main Author: Agus Purwanto
Format: Article
Language:English
Published: Universitas Sebelas Maret 2016-08-01
Series:Jurnal Akuntansi dan Bisnis
Online Access:https://jab.fe.uns.ac.id/index.php/jab/article/view/198
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spelling doaj-cc870daff8e24beabe95ef359e5837f42020-11-25T03:20:47ZengUniversitas Sebelas MaretJurnal Akuntansi dan Bisnis1412-08522580-54442016-08-01162879610.20961/jab.v16i2.198180Pengaruh Kondisi Keuangan dan Politik Terhadap Perubahan Anggaran pada Pemerintah Daerah di IndonesiaAgus Purwanto0Badan Pengawas Keuangan dan PembangunanThe purpose of this study is to obtain empirical evidence of the influence of financial autonomy, the accumulated surplus, revised surplus, political fragmentation and the years since the election of the budget changes districts/cities in Indonesia. The sample using the 59 districts/cities in Indonesia in 2012-2014. Sampling was done by using purposive sampling method. The analytical method used is multiple linear regression analysis models were performed with SPSS version 22.00. Results of regression testing showed that the accumulated surplus and financial autonomy have positive influence on changes to the budget, while the revised surplus have negative influence on budget changes. Political fragmentation and a year since the election have no effect on the budget changes.https://jab.fe.uns.ac.id/index.php/jab/article/view/198
collection DOAJ
language English
format Article
sources DOAJ
author Agus Purwanto
spellingShingle Agus Purwanto
Pengaruh Kondisi Keuangan dan Politik Terhadap Perubahan Anggaran pada Pemerintah Daerah di Indonesia
Jurnal Akuntansi dan Bisnis
author_facet Agus Purwanto
author_sort Agus Purwanto
title Pengaruh Kondisi Keuangan dan Politik Terhadap Perubahan Anggaran pada Pemerintah Daerah di Indonesia
title_short Pengaruh Kondisi Keuangan dan Politik Terhadap Perubahan Anggaran pada Pemerintah Daerah di Indonesia
title_full Pengaruh Kondisi Keuangan dan Politik Terhadap Perubahan Anggaran pada Pemerintah Daerah di Indonesia
title_fullStr Pengaruh Kondisi Keuangan dan Politik Terhadap Perubahan Anggaran pada Pemerintah Daerah di Indonesia
title_full_unstemmed Pengaruh Kondisi Keuangan dan Politik Terhadap Perubahan Anggaran pada Pemerintah Daerah di Indonesia
title_sort pengaruh kondisi keuangan dan politik terhadap perubahan anggaran pada pemerintah daerah di indonesia
publisher Universitas Sebelas Maret
series Jurnal Akuntansi dan Bisnis
issn 1412-0852
2580-5444
publishDate 2016-08-01
description The purpose of this study is to obtain empirical evidence of the influence of financial autonomy, the accumulated surplus, revised surplus, political fragmentation and the years since the election of the budget changes districts/cities in Indonesia. The sample using the 59 districts/cities in Indonesia in 2012-2014. Sampling was done by using purposive sampling method. The analytical method used is multiple linear regression analysis models were performed with SPSS version 22.00. Results of regression testing showed that the accumulated surplus and financial autonomy have positive influence on changes to the budget, while the revised surplus have negative influence on budget changes. Political fragmentation and a year since the election have no effect on the budget changes.
url https://jab.fe.uns.ac.id/index.php/jab/article/view/198
work_keys_str_mv AT aguspurwanto pengaruhkondisikeuangandanpolitikterhadapperubahananggaranpadapemerintahdaerahdiindonesia
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