UNIVERSITAS BINA DARMA, UNIVERSITAS BINA DARMA (2022) PENGARUH PAD, DAU, DAK, DBH DAN SILPA PADA PERILAKU OPORTUNISTIK PENYUSUN ANGGARAN DI KABUPATEN/KOTA SE-SUMATERA SELATAN. PENGARUH PAD, DAU, DAK, DBH DAN SILPA PADA PERILAKU OPORTUNISTIK PENYUSUN ANGGARAN DI KABUPATEN/KOTA SE-SUMATERA SELATAN.
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Abstract
The preparation of Regional Budget is a political legal action that implicate executive and legislative. The asymmetry of information between executive and legislative in process of allocating local budgets, especially when APBD changes become meaningless when legislativee uses the superiority of its power so executives find it difficult to reject legislative recommendations to allocate the budget according to their preferences. This study aims to analyze: the effect of PAD, DAU, DAK, DBH and SiLPA on the opportunistic behavior of budget compilers. Secondary data are used and population used are all districts/cities in South Sumatra province in 2015-2019 which consists of 17 district/city. Multiple linear regression analysis is used in this study. This study’s result indicate if PAD, DBH and SiLPA do not influence the opportunistic behavior of the budget compilers, while DAU and DAK have a positive influence on the the budget compiler’s opportunistic behavior.
| Item Type: | Article |
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| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Mr Edi Surya Negara |
| Date Deposited: | 24 Jun 2022 02:24 |
| Last Modified: | 24 Jun 2022 02:24 |
| URI: | http://eprints.binadarma.ac.id/id/eprint/15258 |
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