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

Safitri, Aulia Dara and , Dra. Rina Trisnawati, Ak, M.Si, Ph.D (2020) Pengaruh Faktor-Faktor 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 the effect of Local Revenue, Balance Funds, Other Legitimate Regional Revenues, Indirect Expenditures and Direct Expenditures on Budget Forecast Errors of Local Governments in Indonesia. 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 by purposive sampling. The sample used in this study were 427 local governments. Data analysis techniques used descriptive statistics, classic assumption tests, and multiple linear regression. The results of the study showed that Other Legitimate Local Revenues affected Budget Forecast Errors or projected errors in local government budget in Indonesia. Whereas the Regional Original Revenue, Balancing Funds, Indirect Expenditures and Direct Expenditures do not affect the budget forecast errors or errors in the projected budget of the local government of Indonesia.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Budget Forecast Errors, Pendapatan Asli Daerah, Dana Perimbangan, Lain-Lain Pendapatan Daerah yang Sah, Belanja Tidak Langsung, Belanja Langsung.
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HJ Public Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	AULIA DARA SAFITRI
Date Deposited:	10 Nov 2020 02:09
Last Modified:	10 Nov 2020 02:12
URI:	http://eprints.ums.ac.id/id/eprint/86978

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