ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDINGS DAERAH PADA PEMERINTAH DAERAH DI INDONESIA (Studi Empiris Pada Kabupaten/kota se-Jawa Bali Tahun 2005 s/d 2007)

RAHMAYATI, ANIM (2011) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDINGS DAERAH PADA PEMERINTAH DAERAH DI INDONESIA (Studi Empiris Pada Kabupaten/kota se-Jawa Bali Tahun 2005 s/d 2007). Masters thesis, Universitas Sebelas Maret.

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    Abstract

    The study aims to know the influence of coefficient of variation of revenue, debt per capita, size and growth toward municipal cash holdings in Indonesia. Municipal cash holdings is computed as total cash and marketable securities, deflated by expenditures per month, which includes operating and interest expenditures. Coefficient of variation of revenue, defined as the ratio of the standard deviation of revenue to mean revenue, measured over the previous three years. Debt per capita is the ratio of total debt outstanding to total population. Municipal size is determined by log of total population and growth is change in population for three year. The study uses secondary data from BPK RI. Out of 79 financial statements in Java Bali, 54 financial statements are included in the study by using double-regression method. Based on the study conducted, it indicated that debt per capita, size and growth affect significantly to municipal cash holdings in Indonesia. Whereas, coefficient of variation of revenue do not affect to municipal cash holdings in Indonesia. Therefore, it can be concluded that municipalities with a fewer debt per capita, higher size and growth, accumulate more cash. Keywords : municipal cash holdings, coefficient of variation of revenue, debt per capita, size, growth

    Item Type: Thesis (Masters)
    Subjects: H Social Sciences > HB Economic Theory
    Divisions: Pasca Sarjana
    Pasca Sarjana > Magister > Akuntansi - S2
    Depositing User: AB Kusuma
    Date Deposited: 18 Jul 2013 18:21
    Last Modified: 18 Jul 2013 18:21
    URI: https://eprints.uns.ac.id/id/eprint/5427

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