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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL AKUNTANSI DAN AUDITING Jurnal Telaah dan Riset Akuntansi Kinerja JURNAL KEBANGSAAN IQTISHADIA Journal of Accounting and Investment MODUS-Jurnal Ekonomi dan Bisnis Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Riset Akuntansi dan Keuangan Indonesia International Journal of Artificial Intelligence Research Jurnal Manajemen & Keuangan SAMARAH: Jurnal Hukum Keluarga dan Hukum Islam Owner : Riset dan Jurnal Akuntansi Aktiva : Jurnal Akuntansi dan Investasi Proceeding of National Conference on Accounting & Finance Jurnal Akuntansi Ekonomi Dan Pembangunan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Jurnal Akuntansi dan Governance Universitas Muhammadiyah Yogyakarta Undergraduate Conference Proceeding Journal Of World Science East Asian Journal of Multidisciplinary Research (EAJMR) Jurnal Terapan Pemerintahan Minangkabau Media Riset Akuntansi Auditing & Informasi Journal of Accounting Research, Organization and Economics (JAROE) Eduvest - Journal of Universal Studies Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Riset Akuntansi dan Keuangan Indonesia Jurnal Ilmiah Ekonomi Terpadu JIMEKA
Syukriy Abdullah
Syiah Kuala University, Banda Aceh
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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Journal : Jurnal Akuntansi

 1 
PENGARUH FISCAL STRESS DAN LEGISLATURE SIZE TERHADAP EXPENDITURE CHANGE PADA KABUPATEN/KOTA DI SUMATERA UTARA Junita, Afrah; Abdullah, Syukriy
Jurnal Akuntansi Vol 20, No 3 (2016): September 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (470.805 KB) | DOI: 10.24912/ja.v20i3.10

Abstract

The purpose of this study was to examine the effect of fiscal pressure (fiscal stress) and the size of the legislature (Legislature size) to change the budget at the district and city in North Sumatra. Results obtained from the model predictions showed that statistically, fiscal pressures negatively affect regional budget changes, while the magnitude of the effect is the opposite legislature. These results suggest that changes in the budget is very important in responding to the magnitude of the reception and the number of board members reflect the interests that must be accommodated in the adjustment state budget.
PENGARUH FISCAL STRESS DAN LEGISLATURE SIZE TERHADAP EXPENDITURE CHANGE PADA KABUPATEN/KOTA DI SUMATERA UTARA Afrah Junita; Syukriy Abdullah
Jurnal Akuntansi Vol. 20 No. 3 (2016): September 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v20i3.10

Abstract

The purpose of this study was to examine the effect of fiscal pressure (fiscal stress) and the size of the legislature (Legislature size) to change the budget at the district and city in North Sumatra. Results obtained from the model predictions showed that statistically, fiscal pressures negatively affect regional budget changes, while the magnitude of the effect is the opposite legislature. These results suggest that changes in the budget is very important in responding to the magnitude of the reception and the number of board members reflect the interests that must be accommodated in the adjustment state budget.
Co-Authors A. Sakir, A. Adnan Adnan Afrah Junita Ahmad Husnizal aliamin aliamin Amara Balqis Annisa, Khairu Ariq Shidqi Aulia Afridzal Ayumiati, Ayumiati Batara, Gamal Cici Darmayanti Cut Afra Bilza Cut Alya Shafira Dara Fazella Darwanis Darwanis Darwanis Darwanis Desi Zeatifani Dewi Rosa Indah Fahira, Afra Hady Maulana Hasnawati Hasnawati Haura, Ghina Adhha Heru Fahlevi Heru Fahlevi, Heru Inayati Ulya Irzan, Mulya Islahuddin, Islahuddin Jalaluddin Jalaluddin Julita, Eva Jumaidi, Maisarah Junaidi, Novan Kasfari, Andi Lilis Maryasih, Lilis Loili, Husni Manullang, Surya Benediktus Mariana Mariana Martunis Martunis Maulana Kamal Maulina, Roza Mautia, Tuti Meutia, Rita Mirna Indriani Mirna Indriani Muhammad Yasir Yusuf Mujahid, Abdullah Mukhlis Mukhlis Mukhlis Mulia Saputra Mulia Saputra Mulya Irzan Muna Mumtazah Hutagalung Nabila Anris Putri Nadirsyah, Nadirsyah Nisa Naifah Nurrahma, Fanni Nurwijayanti Pertiwi, Dwi Meutia Putri Nailaturrachmah Putri, Akmalia Putri, Mirdaniati Rahmawaty, Rahmawaty Raudha, Nearumi Reza, Mirza Khairul Ridwan Ibrahim Riza Rona, Riza Rosa, Indah Puspita Roza Maulina Ruh maini Ruzan, Muhammad Geubrika Saifatul Husna saifatul husna, saifatul Sakirin, Sakirin Sari, Nanda Sartika Ulandari Shafira, Cut Alya Sofhia Intan Fadillah Sucito, Andi Sufitrayati sufitrayati sufitrayati Suparno Suparno Suryanty, Leny Syahriyal, Syahriyal Teuku Fauzi Tuti Meutia Ulandari, Sartika Ulhaq, Muhammad Dhia Yossi Diantimala Yusmita, Fifi Zahra, Rusyda Zeatifani, Desi ZURAIDA ZURAIDA