| dc.description.abstract | This study aims to determine the effect of Local Own-Source Revenue,
Balance Fund, Local Expenditure, And Provincial Government Transfer On
Budget Forecast Errors. The population in this study were all districts/cities in
North Sumatra Province for the 2018-2020 period, namely as many as 33
districts/cities covering 25 districts and 8 cities for the 2018-2020 period.
The data analysis techniques in this thesis are descriptive statistical
analysis, classical assumption test, multiple linear regression analysis, and
hypothesis test. The independent variables in this study are Local Own-Source
Revenue, Balance Fund, Local Expenditure, And Provincial Government
Transfer, while the dependent variable is Budget Forecast Errors. Sampling was
carried out using the saturated sampling method, obtained 33 districts/cities as
samples from 2018 to 2020. This research data is secondary data, namely data
from the official website of the Directorate General of Fiscal Balance, Ministry of
Finance of the Republic of Indonesia.
The results of this study indicate that simultaneously Local Own-Source
Revenue, Balance Fund, Local Expenditure, And Provincial Government Transfer
have an effect on Budget Forecast Errors in districts/Cities in North Sumatra
Province. Partially, Balance Fund and Provincial Government Transfers have a
significant positive effect on Budget Forecast Errors in Regencies/Cities in North
Sumatra Province. Meanwhile, Local Own-Source Revenue and Local
Expenditure have no effect on Budget Forecast Errors in Regencies/Cities in
North Sumatra Province. | en_US |
