ARE LOCAL GOVERNMENTS OVERCONFIDENT WITH THE EFFECT OF BUDGET FORECAST ERRORS ON BUDGET DEVIATION?

ARE LOCAL GOVERNMENTS OVERCONFIDENT WITH THE EFFECT OF BUDGET FORECAST ERRORS ON BUDGET DEVIATION?

This study aims to examine the effect of budget forecast errors on budget deviations moderated by local governments’ overconfidence. The research sample used regency/city governments in Indonesia during the 2017-2019 period. The analysis tool uses Eviews version 10 and SPSS version 22. The results...

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Bibliographic Details
Main Author: Amor Marundha
Format: Article
Language:English
Published: Badan Pemeriksa Keuangan Republik Indonesia 2020-12-01
Series:Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara
Subjects:
Budget forecast errors
local government overconfidence
budget deviation
Online Access:http://jurnal.bpk.go.id/index.php/TAKEN/article/view/480

Internet

http://jurnal.bpk.go.id/index.php/TAKEN/article/view/480

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