The Effect of Budget Variances on the Local Government Budget Changes with Legislature Size as Moderator
Journal Title: Academic Journal of Economic Studies - Year 2018, Vol 4, Issue 1
Abstract
This research was examined the effect of budget variances on local budget changes using legislature size as moderator. Conceptually, rebudgeting is not different from the initial budget, but at the lower public participation. Previous research found that changes in the budget (PAB) were affected by variances of revenues and expenditures of the previous year budget. The results of this research showed that the revenue variance positively affected PAB, while expenditure variance had no effect. When legislature size (LS) used as moderator, the effect of the revenue variance was stronger on PAB with negative direction, but expenditure variance still has no effect on PAB although it had been moderated by LS.
Authors and Affiliations
Afrah Junita, Erlina Erlina, Erwin Abubakar, Syukriy Abdullah
Keywords
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