Revenue Budget Variance and Capital Expenditure Realization Emperical Evidence from Indonesian Local Goverments
This study aims to examine the effect of local revenue variance, variance of fund balances and budget account surplus (SILPA) for capital expenditure realization. The population in this study were all districts / cities in Indonesia, with observations taken from 2010 to 2014 amounting to 508 distric...
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| Format: | Article |
| Language: | English |
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Universitas Negeri Semarang
2017-03-01
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| Series: | Jurnal Dinamika Akuntansi |
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| Online Access: | https://journal.unnes.ac.id/nju/index.php/jda/article/view/12008 |