Determinan saldo kas akhir tahun pada pemerintah daerah di Aceh

Syukriy Abdullah (Program Studi Akuntansi, Universitas Syiah Kuala, Banda Aceh, Indonesia)
Neza Muthia (Program Studi Akuntansi, Universitas Syiah Kuala, Banda Aceh, Indonesia)

Jurnal Akuntansi & Auditing Indonesia
Vol 21, No 2 (2017)

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.