Gumiadi, Aan and , Drs. Atwal Arifin,M.Si (2016) Determinan Perilkau Oportunistik Penyusunan Anggaran (Studi Pada Kabupaten/ Kota di Provinsi JawaTimur). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
This study aims to examine and analyze : Revenue , the influence of the remaining budget , Effect of General Allocation Fund against Opportunistic Behavior Composer Budget Regency / City in East Java province . The data used in this research is secondary data obtained from www.djpk.depkeu.go.id . The population in this study are all regencies / cities in East Java province in 2011- 2013 study period with the sampling technique used purposive sampling with criteria entire districts and cities that publish OPA years 2011- 2013 and report revenue budget data , Budget financing surplus and General Allocation Fund in 2011- 2013. Based on current criteria the number of samples have 86 District/City . The analytical tool used in this research is multiple linear regression . Based on the results of the analysis of this study show that the first hypothesis , local revenue ( PAD ) affects opportunistic behavior budgeting ( OPA ) . The results of the second hypothesis financing surplus budget ( Silpa ) effect on opportunistic behavior budgeting . Results of the third hypothesis general allocation fund has an effect on opportunistic behavior budgeting
Item Type: | Karya ilmiah (Skripsi) |
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Uncontrolled Keywords: | Revenue( PAD ) , Surplus Budget Financing ( SiLPA ) and General Allocation Fund ( DAU ) |
Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
Depositing User: | AAN GUMIADI |
Date Deposited: | 15 Aug 2016 10:02 |
Last Modified: | 15 Aug 2016 10:02 |
URI: | http://eprints.ums.ac.id/id/eprint/46185 |
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