Electronic Resource
Determinants of Successful Budget Realization in Indonesian Regional Government
Objective: This study identifies the effect of revenue effectiveness ratio,
expenditure efficiency ratio, location of an area inside or outside Java & Bali and
remaining budget on the realization of local government budgets in Indonesia. Then
describe how the realization of local government budgets in the 2018-2022 range.
Method: This study uses quantitative methods by using secondary data on budget
realization of 34 provinces taken from the DJPK (Directorate General of Financial
Balance) website and processed it using panel data regression formulas,
decision trees and descriptive analysis.
Results/Findings: The results of this study indicate that the variable ratio of
expenditure effectiveness and remaining budget has a significant positive effect on
the realization of the government budget in general. For the variable location of an
area, whether it is inside or outside the islands of Java & Bali does not have a
significant but positive value on the realization of local government budgets in
general, while the ratio of revenue effectiveness is significant negative to the
realization of local government budgets in general.
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