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All Journal Jurnal Eksplorasi Akuntansi (JEA)
Aldy Andrean
Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang
Economics, Econometrics & Finance

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Pengaruh Pendapatan Asli Daerah Terhadap Belanja Daerah Dan Budget Ratcheting Sebagai Variabel Moderasi Aldy Andrean; Vita Fitria Sari
Jurnal Eksplorasi Akuntansi Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i1.191

Abstract

The variables tested in this study consisted of Regional Original Income as an independent variable measured by the number of several revenue items in the Realized Budget and Regional Expenditure Report as the dependent variable measured by looking at expenditure items in the Realized Budget Report, then Budget Ratcheting as a moderating variable as measured by the Aranda model (2010). The sample in this study was conducted in 19 Regencies / Cities of West Sumatra Province in 2013 - 2017. The results of the study showed that the Local Revenue significantly affected Regional Expenditure and Budget Ratcheting as a moderating variable strengthening the relationship between Own Revenue and Regional Expenditure.
Co-Authors Vita Fitria Sari