PENGARUH FISCAL STRESS DAN LEGISLATURE SIZE TERHADAP EXPENDITURE CHANGE PADA KABUPATEN/KOTA DI SUMATERA UTARA
The purpose of this study was to examine the effect of fiscal pressure (fiscal stress) and the size of the legislature (Legislature size) to change the budget at the district and city in North Sumatra. Results obtained from the model predictions showed that statistically, fiscal pressures negatively...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Tarumanagara
2016-10-01
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| Series: | Jurnal Akuntansi |
| Online Access: | http://ecojoin.org/index.php/EJA/article/view/10 |
| _version_ | 1828452319900991488 |
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| author | Afrah Junita Syukriy Abdullah |
| author_facet | Afrah Junita Syukriy Abdullah |
| author_sort | Afrah Junita |
| collection | DOAJ |
| description | The purpose of this study was to examine the effect of fiscal pressure (fiscal stress) and the size of the legislature (Legislature size) to change the budget at the district and city in North Sumatra. Results obtained from the model predictions showed that statistically, fiscal pressures negatively affect regional budget changes, while the magnitude of the effect is the opposite legislature. These results suggest that changes in the budget is very important in responding to the magnitude of the reception and the number of board members reflect the interests that must be accommodated in the adjustment state budget. |
| first_indexed | 2024-12-10T23:50:43Z |
| format | Article |
| id | doaj.art-feec53fca4984facb9f8ae3ada3c2d8d |
| institution | Directory Open Access Journal |
| issn | 1410-3591 2549-8800 |
| language | English |
| last_indexed | 2024-12-10T23:50:43Z |
| publishDate | 2016-10-01 |
| publisher | Universitas Tarumanagara |
| record_format | Article |
| series | Jurnal Akuntansi |
| spelling | doaj.art-feec53fca4984facb9f8ae3ada3c2d8d2022-12-22T01:28:46ZengUniversitas TarumanagaraJurnal Akuntansi1410-35912549-88002016-10-0120346747810.24912/ja.v20i3.1010PENGARUH FISCAL STRESS DAN LEGISLATURE SIZE TERHADAP EXPENDITURE CHANGE PADA KABUPATEN/KOTA DI SUMATERA UTARAAfrah JunitaSyukriy AbdullahThe purpose of this study was to examine the effect of fiscal pressure (fiscal stress) and the size of the legislature (Legislature size) to change the budget at the district and city in North Sumatra. Results obtained from the model predictions showed that statistically, fiscal pressures negatively affect regional budget changes, while the magnitude of the effect is the opposite legislature. These results suggest that changes in the budget is very important in responding to the magnitude of the reception and the number of board members reflect the interests that must be accommodated in the adjustment state budget.http://ecojoin.org/index.php/EJA/article/view/10 |
| spellingShingle | Afrah Junita Syukriy Abdullah PENGARUH FISCAL STRESS DAN LEGISLATURE SIZE TERHADAP EXPENDITURE CHANGE PADA KABUPATEN/KOTA DI SUMATERA UTARA Jurnal Akuntansi |
| title | PENGARUH FISCAL STRESS DAN LEGISLATURE SIZE TERHADAP EXPENDITURE CHANGE PADA KABUPATEN/KOTA DI SUMATERA UTARA |
| title_full | PENGARUH FISCAL STRESS DAN LEGISLATURE SIZE TERHADAP EXPENDITURE CHANGE PADA KABUPATEN/KOTA DI SUMATERA UTARA |
| title_fullStr | PENGARUH FISCAL STRESS DAN LEGISLATURE SIZE TERHADAP EXPENDITURE CHANGE PADA KABUPATEN/KOTA DI SUMATERA UTARA |
| title_full_unstemmed | PENGARUH FISCAL STRESS DAN LEGISLATURE SIZE TERHADAP EXPENDITURE CHANGE PADA KABUPATEN/KOTA DI SUMATERA UTARA |
| title_short | PENGARUH FISCAL STRESS DAN LEGISLATURE SIZE TERHADAP EXPENDITURE CHANGE PADA KABUPATEN/KOTA DI SUMATERA UTARA |
| title_sort | pengaruh fiscal stress dan legislature size terhadap expenditure change pada kabupaten kota di sumatera utara |
| url | http://ecojoin.org/index.php/EJA/article/view/10 |
| work_keys_str_mv | AT afrahjunita pengaruhfiscalstressdanlegislaturesizeterhadapexpenditurechangepadakabupatenkotadisumaterautara AT syukriyabdullah pengaruhfiscalstressdanlegislaturesizeterhadapexpenditurechangepadakabupatenkotadisumaterautara |