Ditemukan 3 dokumen yang sesuai dengan query
Eva Herianti, author
Abstrak
The purpose of this study is to examine and analyse the effect of local governments ability on the relationship between budget turbulence and budget deviation. The study sample uses the regional budget (APBD) report and realization of a number of districts/cities throughout Indonesia encompassing the 2014 until 2017 period, while...
Jakarta: Badan Pemeriksa Keuangan Direktorat Penelitian dan Pengembangan, 2019
340 JTKAKN 5:1 (2019)
Artikel Jurnal Universitas Indonesia Library
Jancen Roland Paty, author
The lack of accounting literature that links budget supervision or control with budget realization allows the author to conduct this study. In addition, the main issue of this study is the failure of the local government in planning, implementing and being responsible for the budget resulting in bud-get surpluses...
Jakarta: Badan Pemeriksa Keuangan Direktorat Penelitian dan Pengembangan, 2019
332 JTKAKN 5:2 (2019)
Artikel Jurnal Universitas Indonesia Library
Amor Marundha, author
This study aims to examine the effect of budget forecast errors on budget deviations moderated by local governments’ overconfidence. The research sample used regency/city governments in Indonesia during the 2017-2019 period. The analysis tool uses Eviews version 10 and SPSS version 22. The results showed that budget forecast errors had...
Jakarta: Badan Pemeriksa Keuangan Direktorat Penelitian dan Pengembangan, 2020
332 JTKAKN 6:2 (2020)
Artikel Jurnal Universitas Indonesia Library
