区域真实收入、利润分享基金、一般拨款基金和预算回报计算对公务差旅支出的影响

IF 0.7 Q4 PUBLIC, ENVIRONMENTAL & OCCUPATIONAL HEALTH
Meutia Husna, Fifi Yusmita, Syukriy Abdullah
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引用次数: 0

摘要

本研究考察了2016年至2019年亚齐省地区自有收入、利润分成基金、一般拨款基金和超额预算计算对政府公务差旅支出的影响。使用的研究类型是假设检验。亚齐省地区/市政府的研究样本总数为23个地区/市政府。该研究使用了亚齐省23个区/市政府2016年至2019财政年度(审计)LKPD 92份文件的LRAs的二手数据,并使用多元线性回归分析进行分析。结果表明:(1)PAD对商务差旅支出没有影响,(2)DBH影响商务差旅支出,(3)DAU影响商务差旅支出,(4)SiLPA影响商务差旅支出,(5)PAD、DBH、DAU和SiLPA共同影响公务差旅支出。因此,这项研究有助于亚齐省的区市政府了解公务旅行支出的影响因素,并有助于提高公务旅行预算使用的问责制和透明度。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Effect of Regional Genuine Income, Profit-Sharing Funds, General Allocation Funds, and Budget Return Calculations on Official Travel Expenditure
This study examines the effect of Regional Own Revenue, Profit Sharing Funds, General Allocation Funds, and the excess budget calculations on Official Travel Expenditures for District/City Governments in Aceh Province from 2016 to 2019. The type of research used is hypothesis testing. The total research sample for regional/city governments in Aceh Province is 23 regional/city governments. The study used secondary data from LRAs of 92 documents in LKPD for the 2016 to 2019 Fiscal Year (Audited) in 23 districts/City Governments in Aceh Province and analyzed using multiple linear regression analysis. The results show that (1) PAD has no effect on Business Travel Expenditure, (2) DBH influences Business Travel Expenditure, (3) DAU influences Business Travel Expenditure, (4) SiLPA influences Business Travel Expenditure, and (5) PAD, DBH, DAU and SiLPA jointly influence Official Travel Expenditures. So that this research has implications for adding insight to District/City Governments in Aceh Province about the factors that contribute to Official Travel Expenditures and Helps improve accountability and transparency of budget use in official travel.
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来源期刊
International Journal of Migration Health and Social Care
International Journal of Migration Health and Social Care PUBLIC, ENVIRONMENTAL & OCCUPATIONAL HEALTH-
CiteScore
1.30
自引率
0.00%
发文量
21
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