Abstract
This research is aimed to know the effect of budget ratcheting in local revenue, balancing funds, and capital expenditures. This study also examines how the effects of budget ratcheting in the relationship between local revenue to regional expenditures. This research is categorized as causative research. The population in this study are all regencies / cities in the province of west sumatra, which are 12 districts and 7 cities. Sampling in this study was conducted using total sampling. The data in this study were sourced from the district / city local government financial statements in west sumatra province in 2014-2018. The data in this study were processed using spss 23. The results of this study indicate that there is a budget ratcheting effect in local revenue, balance funds and capital expenditures. the results of this study also show that local revenue influences regional expenditure and budget ratcheting to weaken the relationship between the two.
Highlights
Kabupaten/Kota Provinsi Sumatera Barat (Studi Empiris Pada Pemerintah Daerah Kabupaten/Kota Provinsi Sumatera Barat Tahun 2014-2018)
This study also examines how the effects of budget ratcheting in the relationship between local revenue to regional expenditures
The results of this study indicate that there is a budget ratcheting effect in local revenue, balance funds and capital expenditures. the results of this study also show that local revenue influences regional expenditure and budget ratcheting to weaken the relationship between the two
Summary
Studi kausalitas merupakan studi dimana peneliti ingin menemukan penyebab dari suatu permasalahan (Sekaran, 2006). Penelitian ini dilakukan untuk menganalisis Budget Ratcheting pada Pendapatan Asli Daerah, Dana Perimbangan dan Belanja Modal. Penelitian ini juga menganalisis bagaimana pengaruh Budget Ratheting sebagai variabel moderasi dalam memengaruhi hubungan antara Pendapatan Asli Daerah terhadap. Populasi dalam penelitian ini menggunakan 19 pemerintah daerah kabupaten/kota yang terdapat di Provinsi Sumatera Barat. Pemerintah Kabupaten pada Provinsi Sumatera Barat terdiri atas 12 kabupaten, sedangkan Pemerintah Kota berjumlah 7 kota. Populasi yang diteliti termasuk kecil, maka pengambilan sampel dilakukan diambil secara keseluruhan karena jika dilakukan pengambilan beberapa sampel, maka tidak dapat mewakili populasi dan nilai-nilai yang dihitung berdasarkan total sampling sebagai perkiraan dari nilai-nilai populasi (Cooper dan Schinder; 114)
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