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

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Analisis Efek Ratcheting Pada Pendapatan Asli Daerah Terhadap Belanja Daerah di Kabupaten/ Kota di Provinsi Sumatera Barat, Riau dan Jambi Tahun 2015-2018 Chaterine Anjeli; Erly Mulyani
Jurnal Eksplorasi Akuntansi Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i4.296

Abstract

Knowing the effect of local revenue on regional expenditures and knowing the effect of ratcheting on the relationship between local revenue and regional expenditures for district/city governments in West Sumatra, Riau and Jambi are the objectives of this study. The population in this study were districts/cities in West Sumatra, Riau and Jambi which consisted of 19 districts/cities, districts/cities in West Sumatra 12 districts/cities in Riau and consisted of 11 districts/cities in Jambi in 2015-2018. Multiple regression method with SPSS software used in this study. The results of this research are, firstly, it shows that the local original income variable has a significant positive effect on regional spending, while the ratcheting effect variable as moderating weakens the relationship between regional original income and regional spending.
Co-Authors Erly Mulyani