Electronic Theses and Dissertation

Penelitian ini bertujuan untuk menguji pengaruh besaran legislatur, pendapatan asli daerah, jenis pemerintahan dan belanja daerah terhadap budget forecast errors di pemerintah daerah. penelitian ini bersifat kuantitatif. populasi dan sensus dalam penelitian ini adalah seluruh kabupaten/kota di provinsi aceh. data yang digunakan adalah data sekunder dan analisis dilakukan menggunakan metode analisis regresi linear berganda. berdasarkan hasil pengolahan data software ibm spss statistik yang telah di analisis, hasil penelitian menunjukkan bahwa besaran legislatur, pendapatan asli daerah, jenis pemerintahan dan belanja daerah berpengaruh secara simultan terhadap budget forecast errors. sedangkan secara parsial jenis pemerintahan dan belanja daerah berpengaruh terhadap budget forecast errors, namun besaran legislatur dan pendapatan asli daerah tidak berpengaruh terhadap budget forecast errors.

This research aims to examine the influence of the size of the legislature, original regional income, type of government and regional expenditure on budget forecast errors in regional governments. This research is quantitative in nature, the population and sample in this research are all districts/cities in Aceh Province. The data used is secondary data and uses the Multiple Linear Regression Analysis method. Based on the results of data processing via IBM SPSS Statistics software that has been analyzed. The research results show that the size of the legislature, local original income, type of government and regional expenditure simultaneously influence Budget forecast errors. Meanwhile, parti ally the type of regional government has an effect on Budget forecast errors, but the size of the legislature, local original income and regional expenditure have no effect on budget forecast errors.