EAS Publisher | The Influence of Special Autonomy Fund, Transfer of Revenue and Other Legal Revenues on Expenditure Variance of Districts and Cities’ Government in the Province of Aceh, Indonesia

The Influence of Special Autonomy Fund, Transfer of Revenue and Other Legal Revenues on Expenditure Variance of Districts and Cities’ Government in the Province of Aceh, Indonesia

DOI : https://doi.org/10.36349/easmb.2019.v02i11.006

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This research aimed at observing the influence of special autonomy fund, revenue transfer and other legal revenues on expenditure variance of Districts and Cities’ Government in the Province of Aceh, Indonesia.The population in this study are all districts/cities in Aceh of which consist of 69 Budget Realization Reports in the budget year period of 2014-2016. The source of data in this study is deriving from secondary source through observation and review of Budget Realization Reports from 23 regencies/cities’s governments all of Aceh Province that had been audited by Financial Audit Board of Republic of Indonesia. The study employs using multiple linear regression and SPPS as an analitical tool and data processing, respectively.The results showed that the special autonomy fund, revenue transfer and other legal revenues have a simultaneous and partial influence on expenditure variance of regencies/cities’government. It means that the variance of expenditure can occur due to the difference between the budget allocation and the realization of expenditure.

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