BUKTI EMPIRIS TENTANG PENGARUH BUDGET RATCHETING TERHADAP HUBUNGAN ANTARA PENDAPATAN SENDIRI DAN BELANJA DAERAH PADA KABUPATEN/KOTA DI ACEH

Abstract

This paper examines the effect of own revenues to expenditures and the effect of
budget ratcheting as moderating variable in local government budgets. Using data from
23 (twenty three) districts/cities in Aceh we find the own revenues have effect on local
expenditure and budget ratcheting may moderate the relationship between the own
revenues and local expenditure.

Keywords: Aceh agency problems, budgeting, budget ratcheting, city, fiscal
decentralization, local expenditure, local government, own revenue, regency.