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Author Megawati ♦ Jaya, Ade Kemala ♦ Verawaty
Source Directory of Open Access Journals (DOAJ)
Content type Text
Publisher University of Brawijaya
File Format HTM / HTML
Date Created 2017-10-26
Copyright Year ©2016
Language English ♦ Indonesian
Subject Domain (in LCC) HF1-6182 ♦ HF5601-5689
Subject Keyword Ketepatan waktu APBD ♦ Faktor non keuangan ♦ Bookkeeping ♦ Business ♦ Social Sciences ♦ Accounting ♦ Commerce ♦ Faktor keuangan
Abstract Abstract: Determinant of Provincial Government Budget Timeliness Determination. Timeliness of APBD is crucial in the management of provincial finances. The research examined the effect of government size, educational background of executive, executive age, parliament size, parliament composition, liquidity, leverage and auditor's opinion Indonesia Supreme Audit Board (BPK RI) as the determinants to the timeliness of APBD in Indonesia. The samples were 19 local governments in the provincial level for the year of 2014. This study used a binary logistic regression model. The results show audit opinion BPK RI has significant influences on the timeliness of APBD.
ISSN 20867603
Age Range 18 to 22 years ♦ above 22 year
Educational Use Research
Education Level UG and PG ♦ Career/Technical Study
Learning Resource Type Article
Publisher Date 2016-12-01
e-ISSN 20867603
Journal Jurnal Akuntansi Multiparadigma
Volume Number 7
Issue Number 3
Page Count 11
Starting Page 498
Ending Page 508


Source: Directory of Open Access Journals (DOAJ)