Pengaruh Varian Pendapatan dan Varian Belanja Terhadap Sisa Anggaran Pemerintah Daerah di Kabupaten/Kota Se Aceh

Abstract

The aim of this research is to determine the effect of the Revenue variant (Revenue, Balance Funds Transfer Center) and Expenditure variants (Operating Expenditure and Capital Expenditure) to the rest of the budget. The population in this study is 23 (twenty three) local government districts / cities in Aceh. The research was carried out for 3 (three) years of observation, ie from 2008 to 2010, and who meet the criteria are included as a 64 (sixty-four) unit sample. Quantitative data used in this study is the real Budget in an annual report (APBD). Hypothesis testing is done by regression analysis. The results of this study indicate that the variant Revenue (PAD, Balance Funds Transfer Center) and variants Expenditure (Operating Expenditure and Capital Expenditure) in silmultan and partial positive effect on the rest of the budget. Keywords: