%A 1421031034 SADU FITRIYANI
%T PENGARUH PAD, DAU DAN SILPA PADA PERILAKU
OPORTUNISTIK PENYUSUN ANGGARAN
(Studi pada Kabupaten / Kota se Lampung
pada Tahun 2007-2012)
%X 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)
%C UNIVERSITAS LAMPUNG
%D 2017
%I FAKULTAS EKONOMI DAN BISNIS
%L eprints25417