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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.
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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/
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/