Faktor Determinan atas Hutang Pemerintah dengan Anggaran Pendapatan dan Belanja sebagai Variabel Antara
This study aims to examine the determinant factors of government debt, through revenue and expenditure budget. Path analysis is used to answer the research question. The research conducted in 27 regions in East Java Province. The result indicates that the effect of audit opinion and population rate...
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| Format: | Article |
| Language: | English |
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University of Brawijaya
2012-12-01
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| Series: | Jurnal Akuntansi Multiparadigma |
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| Online Access: | http://jamal.ub.ac.id/index.php/jamal/article/view/197/185 |
| Summary: | This study aims to examine the determinant factors of government debt, through revenue and expenditure budget. Path analysis is used to answer the research question. The research conducted in 27 regions in East Java Province. The result indicates that the effect of audit opinion and population rate on debt is not significant. There is significant partial effectsof audit opinion, budget surplus/deficitand population rate on revenue and expenditure budget. Simultaneously, the effect of audit opinion, budget surplus/ deficit, and population rate on debt through revenue and expenditure budget is also significantly proven. |
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| ISSN: | 2086-7603 2089-5879 |