Faktor-Faktor yang Mempengaruhi Perilaku Oportunistik Penyusun Anggaran dan Dampaknya terhadap Pertumbuhan Ekonomi di Indonesia

Siswati, Susi (2016) Faktor-Faktor yang Mempengaruhi Perilaku Oportunistik Penyusun Anggaran dan Dampaknya terhadap Pertumbuhan Ekonomi di Indonesia. Jurnal thesis, STIE YKPN.

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Abstract

This study aimed to examine the effect of local revenue, the excess over budget calculations, general allocation fund, special allocation fund, opportunistic behavior of the previous year's budget allocator against opportunistic behavior of the current year’s budget allocator and its impact on economic growth in Indonesia. This study used purposive sampling with a population of 4473 with 497 district / cities in Indonesia covering the study period of 2006-2014, consisting of 1375 units eligible data. . The data were obtained from the Central Statistics Agency (BPS) in Indonesia, the Directorate General of Fiscal Balance (DJPK) , and the Regional Financial Information System (SIKD) website. The data analysis used Structural Equation Model - Partial Least Square (PLS-SEM) with WARP-PLS. Based on the results of the analysis indicate that the local revenues gave a significantly positive effect on the opportunistic behavior-budget allocator, the excess over budget calculations created a significantly positive effect on the opportunistic behavior-budget allocator, general allocation fund significantly positively affects the opportunistic behavior-budget allocator, the special fund allocation significantly gave a positive effect on the opportunistic behavior-of the budget allocator, opportunistic behavior of the previous year's budget allocator gave a significantly negative effect against the opportunistic behavior of the current budget allocator, and the opportunistic behavior of the current budget allocator gave a significantly positive effect on economic growth.

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan call number Sis f 334/2016
Uncontrolled Keywords: local revenue, the excess over budget calculations, general allocation fund, special allocation funds, opportunistic behavior-budget allocator, economic growth
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 09 Jul 2019 01:25
Last Modified: 09 Jul 2019 01:25
URI: http://repository.stieykpn.ac.id/id/eprint/264

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