A’YUNI, QURROTUL (2023) ANALISA FAKTOR-FAKTOR YANG MEMPENGARUHI PERUBAHAN ANGGARAN BELANJA DI KABUPATEN DAN KOTA PROVINSI SUMATERA SELATAN. Other thesis, Politeknik Negeri Sriwijaya.
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Text (BAB I PENDAHULUAN)
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Text (BAB II TINJAUAN PUSTAKA)
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Abstract
Penulis melakukan penelitian ini dengan tujuan untuk mengetahui besarnya dampak variabel SILPA, PAD, Varians ANggaran Belanja dan Fiscal Stress yang menjadi penyebab terjadinya perubahan anggaran belanja kota dan kabupaten provinsi Sumatera Selatan. Metode penelitian yang digunakan penulis yaitu metode deskriptif dengan menggunakan data sekunder berupa laporan keuangan pemerintah setiap daerah melalui web BPK yang dijadikan sampel. Sampel digunakan sebanyak 50 sampel yang berasal dari 10 kabupaten dan kota provinsi Sumatera Selatan tahun 2017-2021 yang memenuhi kriteria dengan cara purposive sampling. Dan menggunakan uji deskriptif, uji asumsi klasik, uji regresi linear berganda, koefisien determinasi dan terakhir uji hipotesis. Setelah dilakukan nya penelitian ini memperoleh hasil SILPA dan juga PAD memiliki pengaruh terhadap perubahan anggaran belanja daerah sedangkan Fiscal stress dan Varians Anggaran Belanja tidak ada pengaruh. Untuk penelitian selanjutnya diharapkan dapat menambahkan variabel lainnya yang dapat berpengaruh terhadap perubahan anggaran belanja dan menambahkan sampel penelitian nya .
| Item Type: | Thesis (Other) |
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| Uncontrolled Keywords: | SILPA, PAD, Fiscal Stress, Varians Anggaran Belanja, dan Perubahan Anggaran Belanja |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance |
| Divisions: | Accounting > Undergraduate Theses |
| Depositing User: | Mr Bambang Anthony |
| Date Deposited: | 01 Apr 2024 03:00 |
| Last Modified: | 01 Apr 2024 03:00 |
| URI: | http://eprints.polsri.ac.id/id/eprint/14928 |
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