Jurnal Akuntansi
Vol 20, No 3 (2016): September 2016

PENGARUH FISCAL STRESS DAN LEGISLATURE SIZE TERHADAP EXPENDITURE CHANGE PADA KABUPATEN/KOTA DI SUMATERA UTARA

Junita, Afrah (Unknown)
Abdullah, Syukriy (Unknown)

Article Info

Publish Date
01 Oct 2016

Abstract

The purpose of this study was to examine the effect of fiscal pressure (fiscal stress) and the size of the legislature (Legislature size) to change the budget at the district and city in North Sumatra. Results obtained from the model predictions showed that statistically, fiscal pressures negatively affect regional budget changes, while the magnitude of the effect is the opposite legislature. These results suggest that changes in the budget is very important in responding to the magnitude of the reception and the number of board members reflect the interests that must be accommodated in the adjustment state budget.

Copyrights © 2016




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Journal Info
Jurnal Akuntansi
Website

Abbrev

EJA

Publisher

Universitas Tarumanagara

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi [p-ISSN 1410-3591 | e-ISSN 2549-8800] is a peer-reviewed journal published three times a year (January, May, and September) by Faculty of Economics, Universitas Tarumanagara. Jurnal Akuntansi is intended to be the journal for publishing articles reporting the results of research on ...