FATRIANI, RAKHMANIA RIFINESHA (2023) FAKTOR-FAKTOR YANG MEMPENGARUHI PERUBAHAN ANGGARAN PADA PEMERINTAH KOTA PALEMBANG (STUDI PADA PERANGKAT DAERAH). Other thesis, Polteknik Negeri Sriwijaya.
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Abstract
Perubahan anggaran sebagai upaya menyelaraskan rencana keuangan terhadap kondisi asli di lapangan serta meningkatkan kinerja pemerintah. Penelitian ini bertujuan untuk melihat pengaruh otonomi keuangan, perencanaan anggaran, politik anggaran, besaran anggaran dan fiscal stress terhadap perubahan anggaran. Populasi penelitian ini adalah perangkat daerah pemerintah Kota Palembang dengan teknik sampling jenuh, yang mana data diperoleh dengan menyebar kuesioner di 32 perangkat daerah kota Palembang. Penelitian memakai alat analisis regresi linear berganda berbantuan SPSS versi 27. Hasil kajian mengungkapkan otonomi keuangan, perencanaan anggaran, dan politik anggaran berpengaruh negatif dan signifikan terhadap perubahan anggaran. Besaran anggaran dan fiscal stress berpengaruh positif dan signifikan terhadap perubahan anggaran. Pengujian simultan menyatakan otonomi keuangan, perencanaan anggaran, politik anggaran, besaran anggaran dan fiscal stress memiliki pengaruh terhadap perubahan anggaran sebesar 63,5%.
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | Mie lakso, Internet of Things, NodeMCU ESP32, MIT App Invertor |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance |
| Divisions: | Accounting > Undergraduate Theses |
| Depositing User: | Mr Bambang Anthony |
| Date Deposited: | 03 Jun 2024 02:08 |
| Last Modified: | 03 Jun 2024 02:08 |
| URI: | http://eprints.polsri.ac.id/id/eprint/14970 |
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