Revenue Budget Variance and Capital Expenditure Realization Emperical Evidence from Indonesian Local Goverments

Revenue Budget Variance and Capital Expenditure Realization Emperical Evidence from Indonesian Local Goverments

This study aims to examine the effect of local revenue variance, variance of fund balances and budget account surplus (SILPA) for capital expenditure realization. The population in this study were all districts / cities in Indonesia, with observations taken from 2010 to 2014 amounting to 508 distric...

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Bibliographic Details
Main Author: Heru Fahlevi
Format: Article
Language:English
Published: Universitas Negeri Semarang 2017-03-01
Series:Jurnal Dinamika Akuntansi
Subjects:
Budget Variance
Locally-Generated Revenue
Balance Fund
Realization of Capital Expenditures
Online Access:https://journal.unnes.ac.id/nju/index.php/jda/article/view/12008

Internet

https://journal.unnes.ac.id/nju/index.php/jda/article/view/12008

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