Pengaruh Faktor-Faktor Non Keuangan Terhadap Budget Forecast Errors Pemerintah Daerah Di Indonesia (Studi Empiris Pada Pemerintah Daerah Di Indonesia Tahun 2018)

Rachmatria, Lorizkha Ayu and , Dra. Rina Trisnawati, M.Si., Akt., Ph.D. (2020) Pengaruh Faktor-Faktor Non Keuangan Terhadap Budget Forecast Errors Pemerintah Daerah Di Indonesia (Studi Empiris Pada Pemerintah Daerah Di Indonesia Tahun 2018). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to examine and analyze the influence of non-financial factors on budget forecast errors. Non-financial factors in this study are political support, position periode, complexity of local government, budget forecast errors in the previous year. The population in this study is the local government in Indonesia covering the regency and city provinces in 2018. Budget forecast error measurement uses MAPE (Mean Absolute Percentage Error). Sampling was done using purposive sampling method so that as many as 62 samples can be obtained during 1 year of research observation. Analysis in this study uses the classic assumption test and hypothesis testing of multiple linear regression analysis with the F test, t test, and the coefficient of determination processed using SPSS version 21. The results of this study indicate that the variable of political support and position periode affect the budget forecast errors, whereas the complexity of the local government and previous year forecasts of error did not affect budget forecast errors.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Budget Forecast Errors, dukungan politik, periode jabatan, kompleksitas pemerintah daerah, budget forecast errrors tahun sebelumnya.
Subjects:	H Social Sciences > HC Economic History and Conditions
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	LORIZKHA AYU RACHMATRIA
Date Deposited:	23 Jul 2020 10:39
Last Modified:	23 Jul 2020 10:39
URI:	http://eprints.ums.ac.id/id/eprint/83657

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