PENGARUH PAD, DAU DAN SILPA PADA PERILAKU OPORTUNISTIK PENYUSUN ANGGARAN (Studi pada Kabupaten / Kota se Lampung pada Tahun 2007-2012)

SADU FITRIYANI, 1421031034 (2017) PENGARUH PAD, DAU DAN SILPA PADA PERILAKU OPORTUNISTIK PENYUSUN ANGGARAN (Studi pada Kabupaten / Kota se Lampung pada Tahun 2007-2012). Masters thesis, UNIVERSITAS LAMPUNG.

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Abstrak (Berisi Bastraknya saja, Judul dan Nama Tidak Boleh di Masukan)

ABSTRACT Preparation of APBD is a political process that involves legislative and executive. Budgeting behavioral phenomena that includes self-interest and group interest in the allocation of budget expenditures be an interesting to be examined from the perspective of agency theory. This study is aimed to examine and analyze the influence of PAD towards the opportunistic behavior of budget requestor in all the regions/cities of the Lampung, to examine and analyze the influence of SiLPA towards the opportunistic behavior budget requestor in all the regions/cities of the Lampung, to examine and analyze the effect of DAU towards the opportunistic behavior budget requestor in the Lampung Provincial Government. The data which is used is the secondary data.. The population in this study is all the regions/cities in Lampung of the research period 2007 – 2012. Based on the criteria, the samples which are used are 14 Regencies/cities. The instrument used is Panel Data Analysis.The result of the study shows that the Local Revenue (PAD)have significantly positive influence toward the opportunistic behavior of the budget requestor in the Lampung Provincial Government. General Allocation Fund (DAU) and SILPA has significantly negative influence towards the opportunistic behavior of the budget requestor in the Lampung Provincial Government. Keywords: Local Revenue (PAD), Time over Budget Calculation (SILPA), the General Allocation Fund (DAU), Opportunistic Behavior Budget Requestor (OPA)

Jenis Karya Akhir: Tesis (Masters)
Subyek: > HD Industries. Land use. Labor > HD61 Risk Management
Program Studi: FKIP > Prodi Magister Manajemen Pendidikan
Pengguna Deposit: 4556214 . Digilib
Date Deposited: 01 Feb 2017 08:04
Terakhir diubah: 01 Feb 2017 08:04
URI: http://digilib.unila.ac.id/id/eprint/25417

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