Pengaruh Otonomi Keuangan, Akumulasi Surplus dan Sisa Lebih Perhitungan Anggaran (SiLPA) Terhadap Perubahan Belanja Modal

• Published in: JURNAL EKSPLORASI AKUNTANSI Vol. 4; no. 1; pp. 213 - 231
• Main Authors: Fernando, Afan, Sari, Vita Fitria
• Format: Journal Article
• Language: English
• Published: 14.03.2022

This study aims to determine the extent to which financial autonomy, surplus accumulation and excess budget calculations product can affect changes in the capital expenditure budget of district/city governments in Sumatra. The population in this study is the Regency/City in Sumatra in 2016-2019. Thi...