Pengaruh Faktor-Faktor Non Keuangan Terhadap Budget Forecast Errors Pemerintah Daerah Di Indonesia (Studi Empiris Pada Pemerintah Daerah Di Indonesia Tahun 2018)

This study aims to examine and analyze the influence of non-financial factors on budget forecast errors. Non-financial factors in this study are political support, position periode, complexity of local government, budget forecast errors in the previous year. The population in this study is the local government in Indonesia covering the regency and city provinces in 2018. Budget forecast error measurement uses MAPE (Mean Absolute Percentage Error). Sampling was done using purposive sampling method so that as many as 62 samples can be obtained during 1 year of research observation. Analysis in this study uses the classic assumption test and hypothesis testing of multiple linear regression analysis with the F test, t test, and the coefficient of determination processed using SPSS version 21. The results of this study indicate that the variable of political support and position periode affect the budget forecast errors, whereas the complexity of the local government and previous year forecasts of error did not affect budget forecast errors