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 |
| Subjects: | |
| Online Access: | http://jamal.ub.ac.id/index.php/jamal/article/view/197/185 |
| _version_ | 1818606977546190848 |
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| author | Tri Retno Hariyati |
| author_facet | Tri Retno Hariyati |
| author_sort | Tri Retno Hariyati |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-12-16T14:19:26Z |
| format | Article |
| id | doaj.art-16a6d4a536294657a58e3698b0912fb0 |
| institution | Directory Open Access Journal |
| issn | 2086-7603 2089-5879 |
| language | English |
| last_indexed | 2024-12-16T14:19:26Z |
| publishDate | 2012-12-01 |
| publisher | University of Brawijaya |
| record_format | Article |
| series | Jurnal Akuntansi Multiparadigma |
| spelling | doaj.art-16a6d4a536294657a58e3698b0912fb02022-12-21T22:28:32ZengUniversity of BrawijayaJurnal Akuntansi Multiparadigma2086-76032089-58792012-12-0133368379Faktor Determinan atas Hutang Pemerintah dengan Anggaran Pendapatan dan Belanja sebagai Variabel AntaraTri Retno Hariyati0Politeknik Negeri AmbonThis 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.http://jamal.ub.ac.id/index.php/jamal/article/view/197/185opini auditsurplus/defisitjumlah pendudukanggaran pendapatan dan belanjahutang pemerintah |
| spellingShingle | Tri Retno Hariyati Faktor Determinan atas Hutang Pemerintah dengan Anggaran Pendapatan dan Belanja sebagai Variabel Antara Jurnal Akuntansi Multiparadigma opini audit surplus/defisit jumlah penduduk anggaran pendapatan dan belanja hutang pemerintah |
| title | Faktor Determinan atas Hutang Pemerintah dengan Anggaran Pendapatan dan Belanja sebagai Variabel Antara |
| title_full | Faktor Determinan atas Hutang Pemerintah dengan Anggaran Pendapatan dan Belanja sebagai Variabel Antara |
| title_fullStr | Faktor Determinan atas Hutang Pemerintah dengan Anggaran Pendapatan dan Belanja sebagai Variabel Antara |
| title_full_unstemmed | Faktor Determinan atas Hutang Pemerintah dengan Anggaran Pendapatan dan Belanja sebagai Variabel Antara |
| title_short | Faktor Determinan atas Hutang Pemerintah dengan Anggaran Pendapatan dan Belanja sebagai Variabel Antara |
| title_sort | faktor determinan atas hutang pemerintah dengan anggaran pendapatan dan belanja sebagai variabel antara |
| topic | opini audit surplus/defisit jumlah penduduk anggaran pendapatan dan belanja hutang pemerintah |
| url | http://jamal.ub.ac.id/index.php/jamal/article/view/197/185 |
| work_keys_str_mv | AT triretnohariyati faktordeterminanatashutangpemerintahdengananggaranpendapatandanbelanjasebagaivariabelantara |