Determinan Perilkau Oportunistik Penyusunan Anggaran(Studi Pada Kabupaten/ Kota di Provinsi JawaTimur)
This study aims to examine and analyze : Revenue , the influence of the remaining budget , Effect of General Allocation Fund against Opportunistic Behavior Composer Budget Regency / City in East Java province . The data used in this research is secondary data obtained from www.djpk.depkeu.go.id . Th...
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2016-08-14.
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Summary: | This study aims to examine and analyze : Revenue , the influence of the remaining budget , Effect of General Allocation Fund against Opportunistic Behavior Composer Budget Regency / City in East Java province . The data used in this research is secondary data obtained from www.djpk.depkeu.go.id . The population in this study are all regencies / cities in East Java province in 2011- 2013 study period with the sampling technique used purposive sampling with criteria entire districts and cities that publish OPA years 2011- 2013 and report revenue budget data , Budget financing surplus and General Allocation Fund in 2011- 2013. Based on current criteria the number of samples have 86 District/City . The analytical tool used in this research is multiple linear regression . Based on the results of the analysis of this study show that the first hypothesis , local revenue ( PAD ) affects opportunistic behavior budgeting ( OPA ) . The results of the second hypothesis financing surplus budget ( Silpa ) effect on opportunistic behavior budgeting . Results of the third hypothesis general allocation fund has an effect on opportunistic behavior budgeting |
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Item Description: | https://eprints.ums.ac.id/46185/1/NASKAH%20PUBLIKASI.pdf https://eprints.ums.ac.id/46185/2/HALAMAN%20DEPAN.pdf https://eprints.ums.ac.id/46185/6/BAB%20I.pdf https://eprints.ums.ac.id/46185/7/BAB%20II.pdf https://eprints.ums.ac.id/46185/8/BAB%20III.pdf https://eprints.ums.ac.id/46185/9/BAB%20IV.pdf https://eprints.ums.ac.id/46185/12/BAB%20V.pdf https://eprints.ums.ac.id/46185/18/DAFTAR%20PUSTAKA.pdf https://eprints.ums.ac.id/46185/27/LAMPIRAN.pdf https://eprints.ums.ac.id/46185/23/PERNYATAAN%20PUBLIKASI.pdf |