The Effect of Budget Variances on the Local Government Budget Changes with Legislature Size as Moderator

Afrah Junita, Erlina, Erwin Abubakar and Syukriy Abdullah ()

Academic Journal of Economic Studies, 2018, vol. 4, issue 1, 162-173

Abstract: This research was examined the effect of budget variances on local budget changes using legislature size as moderator. Conceptually, rebudgeting is not different from the initial budget, but at the lower public participation. Previous research found that changes in the budget (PAB) were affected by variances of revenues and expenditures of the previous year budget. The results of this research showed that the revenue variance positively affected PAB, while expenditure variance had no effect. When legislature size (LS) used as moderator, the effect of the revenue variance was stronger on PAB with negative direction, but expenditure variance still has no effect on PAB although it had been moderated by LS.

Keywords: Budget changes; rebudgeting; legislature size; budget variances; local budget (search for similar items in EconPapers)
JEL-codes: G18 G38 H72 (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:khe:scajes:v:4:y:2018:i:1:p:162-173

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