SNA 22 – Kontribusi Alokasi Dana Pemerintah Pusat Terhadap Ketepatan Waktu Penyusunan APBD




Download Jurnal Simposium Nasional Akuntansi (SNA 22) XXII – Papua

Download Jurnal SNA 22 Papua
Download Jurnal SNA 22 Papua

Kontribusi Alokasi Dana Pemerintah Pusat Terhadap Ketepatan Waktu Penyusunan APBD

Provita Wijayanti, Universitas Islam Sultan Agung

Dwi Ria Latifa, Universitas Islam Sultan Agung

Abstract :

APBD (Regional Revenue and Expenditure Budget) is a regional government financial document prepared for one year period, from 1 January to 31 December and approved by the DPRD (People’s Representative Council) which will produce regional regulations governing the APBD determination. The purpose of this research is to analyze what are the factors that influence the timeliness of APBD determination. The population of this study is the District / City Government in Central Java in 2014-2017.

Data collection of this reaserch were obtained from the BPK (Audit Board of Republic Indonesia) office, the BPKAD (Regional Financial & Asset Management Agency) office in Central Java. Data analysis used in this research is the logistic regression test. The results of this research indicate that the DAK (Special Allocation Fund) has a positive significant influence on the timeliness of the APBD determination, while the DAU and DBH have no significant effect.

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