Determinan saldo kas akhir tahun pada pemerintah daerah di Aceh

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.

The Effect of Fiscal Stress on Changes in Social Aid Shopping with Legislature Size as Moderating Empirical Evidence from Regency/City Governments in Sumatra

“…Changes to budget allocations are the most important part of budget revisions. Budget changes are an attempt by the local government to adjust its financial plans to the development of the situation and conditions that occur, as well as to reduce budget variances or increase budget absorption at the end of the year (Abdullah & Muthia, 2017). Budget changes were made to adjust the targets and allocations with the latest developments in the field (Abdullah & Rona, 2014).…”

“…The government in achieving its performance, needs to make changes to the budget. With the change in the budget, the budgeted funds for revenues and expenditures will also change along with the adjustment of regional needs with regional financial capabilities (Abdullah & Muthia, 2017). According to Forrester & Mullins (1992), budget changes are needed so that the activities carried out are useful, adjust performance targets and are in line with needs during the current year.…”