ANALISIS FAKTOR-FAKTOR YANG MENYEBABKAN SISA LEBIH PERHITUNGAN ANGGARAN DI PROVINSI MALUKU UTARA TAHUN 2009

This research concern on Analysis of Budget�s Measurements Surplus (SiLPA). The objective of this research is to know some factors cause budget�s measurements surplus (SiLPA) in North Mollucas Province in 2009. The data used in the research are primary and secondary data. Primary data obtained b...

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Bibliographic Details
Main Authors: , Tri Adiyanto Baay, SSTP, , Prof. Dr. Abdul Halim, MBA
Format: Thesis
Published: [Yogyakarta] : Universitas Gadjah Mada 2011
Subjects:
ETD
Description
Summary:This research concern on Analysis of Budget�s Measurements Surplus (SiLPA). The objective of this research is to know some factors cause budget�s measurements surplus (SiLPA) in North Mollucas Province in 2009. The data used in the research are primary and secondary data. Primary data obtained by spreading questionnaires to respondents who are related directly to the financial management, while the secondary data obtained from financial bureau. Variables used in this research are controlling, policy actor, financial management policy, local executive policy, and local legislator�s capacity, which are measured by using Likert Scale represented in 17 questions. It can be conclude from the research results that local legislator�s capacity is the most significant factor with mean value 4,109 and modus value 4, means that respondents aggree that local legislator�s capacity affects the SiLPA. Whereas local executive policy is the fifth factor with mean value 2,218 and modus value 2, means that respondents do not aggree that local executive policy affects the existing of SiLPA.