Determinan saldo kas akhir tahun pada pemerintah daerah di Aceh

Syukriy Abdullah () and Neza Muthia ()

Jurnal Akuntansi dan Auditing Indonesia, 2017, vol. 21, issue 2, 130-140

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 (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:uii:jaaife:v:21:y:2017:i:2:p:130-140:id:8613

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