DETERMINAN TIMELINESS PENETAPAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH PEMERINTAH PROVINSI

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.

Keywords

• Ketepatan waktu APBD
• Faktor keuangan; Faktor non keuangan
• Faktor keuangan
• Faktor non keuangan