PENGARUH PENDAPATAN ASLI DAERAH TERHADAP BELANJA DAERAH DAN BUDGET RATCHETING SEBAGAI VARIABEL MODERASI (Studi Pada Pemerintah Daerah Kabupaten Dan Kota Di Provinsi DKI Jakarta Tahun 2016 – 2020)

Authors

  • Ardianti Gita Kusumawardhani PNJ
  • Herbirowo Nugroho Politeknik Negeri Jakarta

Keywords:

Regional Expenditure, Budget Ratcheting, Budget Realization Report, Local Revenue

Abstract

The variables tested in this study consisted of Regional Original Income as an independent variable measured by the number of several revenue items in the Realized Budget and Regional Expenditure Report as the dependent variable measured by looking at expenditure items in the Realized Budget Report, then Budget Ratcheting as a moderating variable as measured by the Aranda model (2010). The sample in this study was conducted in 30 Regencies / Cities of DKI Jakarta in 2016 - 2020. The results of the study showed that the Local Revenue significantly affected Regional Expenditure and Budget Ratcheting as a moderating variable strengthening the relationship between Own Revenue and Regional Expenditure.

Additional Files

Published

2024-04-30