Opportunistic Behavior Budgeting In Regional Approach To Agency Theory - Empirical Study On Regency / City In East Java

Soegeng Soetedjo, Iswajuni, Dinanda Nur Fitri

2018

Abstract

The establishment of a Regional Revenue and Expenditure Budget (APBD) process is a political process that creates a relationship between the legislative and executive and legislative and public since the Regional Autonomy Act No. 22 in 1999 was assigned. Those relationships are able to explain the budget framers’ opportunistic behavior to achieve their own group interests in certain sectors’ expenditure allocation. This phenomenon becomes interesting to study from the perspective of agency theory. This study aimed to get empirical evidence of the effect of PAD, DAU and SiLPA on the budget framers’ opportunistic behavior in the district/city in East Java. The study was conducted in 38 districts/cities in East Java by using secondary data from the budget of each district/city from 2011 to 2015. Based on a census sampling method, 186 samples of the data were obtained. Hypothesis testing is done by multiple linear regression using SPSS software version 20.0. Research shows that the PAD, DAU and SiLPA have a significant positive effect on the budget framers’ opportunistic behavior. The results of this study can be used as a recommendation for local governments to improve the budget establishment process.

Paper Citation

in Harvard Style

Soetedjo S., Iswajuni. and Fitri D. (2018). Opportunistic Behavior Budgeting In Regional Approach To Agency Theory - Empirical Study On Regency / City In East Java.In Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium, ISBN 978-989-758-339-1, pages 522-528. DOI: 10.5220/0007017705220528

in Bibtex Style

@conference{jcae symposium18,
author={Soegeng Soetedjo and Iswajuni and Dinanda Nur Fitri},
title={Opportunistic Behavior Budgeting In Regional Approach To Agency Theory - Empirical Study On Regency / City In East Java},
booktitle={Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium,},
year={2018},
pages={522-528},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0007017705220528},
isbn={978-989-758-339-1},
}

in EndNote Style

TY - CONF

JO - Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium,
TI - Opportunistic Behavior Budgeting In Regional Approach To Agency Theory - Empirical Study On Regency / City In East Java
SN - 978-989-758-339-1
AU - Soetedjo S.
AU - Iswajuni.
AU - Fitri D.
PY - 2018
SP - 522
EP - 528
DO - 10.5220/0007017705220528