Determinan saldo kas akhir tahun pada pemerintah daerah di Aceh

Syukriy Abdullah, Neza Muthia

Abstract

This research examines the effect of the government size, rebudgeting, previous year cash balance, and budget absorption on end-year cash balance of local governments in Aceh for 2013-2015 periods. Secondary data were extracted from local government’s budget documents and financial statements by using 23 regencies and cities as samples. This research used multiple linear regression to test the hypothesis and found that the end-year cash balance is (1) positively affected by government size and previous year cash balances; (2) not affected by rebudgeting, and (3) negatively affected by budget absorption.

Keywords

Local government size, rebudgeting, cash balance, budget absorption, agency problems, cashless policy

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References

Abdullah, Syukriy. 2006. Hubungan dan Masalah Keagenan di Pemerintah Daerah: Sebuah Peluang Penelitian Anggaran dan Akuntansi. Jurnal Akuntansi Pemerintahan 2(1): 53-64.

_________.2012a. Perilaku Oportunistik Legislatif dan Faktor-Faktor yang Mempengaruhinya; Bukti Empiris dari Penganggaran Pemerintah Daerah di Indonesia. Disertasi (Tidak Dipublikasikan). Yogyakarta: Program Doktor Ilmu-Ilmu Ekonomi FEB Universitas Gadjah Mada.

_________.2012b. Varians Anggaran Pendapatan dan Varians Belanja Daerah: Sebuah Pengantar. Laman sumber: https://syukriy.wordpress.com/2012/10/16/varians-anggaran-pendapatan-daerah/

________. 2013a. Perubahan APBD. Laman sumber: https://syukriy.wordpress.com/2013/04/22/perubahan-apbd/

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JURNAL AKUNTANSI DAN AUDITING INDONESIA (JAAI)
ISSN 1410-2420 (print), 2528-6528 (online)
Published by Accounting Department, Faculty of Economics, Islamic University of Indonesia and Supported by IAI-KAPd (Ikatan Akuntan Indonesia - Kompartemen Akuntan Pendidik)

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JAAI pada http://journal.uii.ac.id/index.php/JAAI/ terlisensi oleh Creative Commons Attribution 4.0 International License.