文章基本信息

标题：The Effect of Budget Variances on the Local Government Budget Changes with Legislature Size as Moderator
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作者：Afrah Junita ; Erlina ; Erwin Abubakar 等
期刊名称：Academic Journal of Economic Studies
印刷版ISSN：2393-4913
电子版ISSN：2393-4933
出版年度：2018
期号：1
页码：162-173
语种：English
出版社：Editura Universitara
摘要：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.