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All Journal Jurnal Eksplorasi Akuntansi (JEA)
Aisyah Nur Hidayah
Fakultas Ekonomi, Universitas Negeri Padang
Economics, Econometrics & Finance

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Pengaruh Pendapatan Asli Daerah Terhadap Alokasi Belanja Modal Dengan Budget Ratcheting Sebagai Variabel Moderating Aisyah Nur Hidayah; Vita Fitria Sari
Jurnal Eksplorasi Akuntansi Vol 4 No 1 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i1.485

Abstract

The place of research is in the office of the Regency/City Government of West Sumatra Province. The research sample is LKPD time series data in the form of district and city APBD and LRA in West Sumatra Province from 2016-2019. The approach uses moderated regression analysis (MRA). The study concluded that the ratcheting effect occurred on the PAD budget. Ratcheting effect occurs in capital expenditures, PAD does not affect Regional Expenditures. Budget ratcheting weakens the relationship between Regional Original Revenue and Regional Expenditure.
Co-Authors Vita Fitria Sari