PENGARUH “RISK FLEXIBILITY, FISCAL CONDITION, AND LONG-TERM SOLVENCY” TERHADAP SLACK RESOURCES PEMERINTAH DAERAH (Studi pada Pemerintah Daerah Kabupaten/Kota di Jawa Tengah)

Abstract

This research aims to give empirical evidence and find out the effect of Risk Flexibility, Fiscal Condition, and Long-Term Solvency on slack resources) by considering pooled data. Variable in this research are divide into independent and dependent variable.the independent variable are Risk Flexibility, Fiscal Condition, and Long-Term Solvency and the dependent variable is slack resources. The data used in this research taken from 2007-2009 and Regency / Munificipality Governments recorded in table of Anggaran Pendapatan dan Belanja Daerah (APBD) and income per capita of Regency / Munificipality Governments in Central Java. The research found that the three independent variable have effect on slack resources. If we checked partially, only fiscal condition variable have effect on slack resources.