Verawaty, Verawaty (2022) DETERMINAN TIMELINESS PENETAPAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH PEMERINTAH PROVINSI DI INDONESIA. DETERMINAN TIMELINESS PENETAPAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH PEMERINTAH PROVINSI DI INDONESIA.
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Abstract
Timeliness of APBD is important in the management of provincial finances. This research is aimed to examine the effect of government size, educational background of executive, executive age, parliament size, parliament composition, liquidity, leverage and auditor's opinion as the determinants to the timeliness of APBD in Indonesia. The samples used in this study are all local governments in the provincial level for the year of 2014. This study used a binary logistic regression model to test the hypothesis. The results shows that the local government size, educational background of executive, parliament size, parliament composition, liquidity, and leverage do not have significant influences on the timeliness of APBD, but only executive age and audit opinion of Indonesia Supreme Audit Board (BPK RI) have significant influences on the timeliness of APBD.
| Item Type: | Article |
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| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Engineering, Science and Mathematics > School of Civil Engineering and the Environment |
| Depositing User: | Mr Edi Surya Negara |
| Date Deposited: | 27 Jun 2022 04:09 |
| Last Modified: | 27 Jun 2022 04:09 |
| URI: | http://eprints.binadarma.ac.id/id/eprint/16196 |
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