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Neza Muthia
Program Studi Akuntansi, Universitas Syiah Kuala, Banda Aceh, Indonesia
Economics, Econometrics & Finance

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Determinan saldo kas akhir tahun pada pemerintah daerah di Aceh Syukriy Abdullah; Neza Muthia
Jurnal Akuntansi dan Auditing Indonesia Vol 21, No 2 (2017)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol21.iss2.art5

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.
Co-Authors Syukriy Abdullah