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<http://digilib.unila.ac.id/id/eprint/29630> <http://purl.org/dc/terms/title> "PENGARUH PENDAPATAN ASLI DAERAH, FLYPAPER EFFECT, DANA BAGI HASIL DAN SISA LEBIH PERHITUNGAN ANGGARAN TERHADAP NILAI OPORTUNISTIK PENYUSUN ANGGARAN"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/eprint/29630> <http://purl.org/ontology/bibo/abstract> "Penyusunan APBD adalah salah satu gambaran kontrak antara DPRD sebagai principal, dengan Pemerintah Daerah sebagai agent. Dalam kontrak tersebut, terdapat oportunistik dalam proses penyusunan anggaran, dimana ada upaya untuk memanfaatkan peluang agar kepentingan pribadi ataupun kelompok dapat diakomodir daalam APBD.\r\nPenelitian ini bertujuan untuk untuk menguji dan menganalisa : pengaruh Pendapatan Asli Daerah (PAD) terhadap nilai oportunistik penyusun anggaran Kabupaten/Kota se Pulau Sumatera, Pengaruh Flypaper Effect terhadap nilai oportunistik penyusun anggaran Kabupaten/Kota se Pulau Sumatera, Pengaruh DBH terhadap nilai oportunistik penyusun anggaran Kabupaten/Kota se Pulau Sumatera, dan Pengaruh SILPA terhadap nilai oportunistik penyusun anggaran Kabupaten/Kota se Pulau Sumatera. Data yang digunakan adalah data sekunder. Populasi pada penelitian ini adalah seluruh APBD Kabupaten/Kota Se-Pulau  Sumatera periode 2013-2015. Alat analisis yang digunakan adalah metode analisis dat panel.\r\nHasil dari penelitian ini menunjukkan bahwa PAD, Flypaper Effect, DBH berpengaruh positif dan signifikan terhadap nilai oportunistik penyusun anggaran Kabupaten/Kota se Pulau Sumatera, dan SiLPA tidak berpengaruh terhadap nilai oportunistik penyusun anggaran Kabupaten/Kota se Pulau Sumatera\r\nKata kunci : PAD, Flypaper Effect, DBH, dan SiLPA, Oportunistik Penyusun Anggaran.\r\n\r\n\r\n\r\nabstract\r\n\r\nAPBD arrangement is one of the contract description between DPRD as principal, with Local Government as agent. In the contract, there is an opportunistic in the budgeting process, where there is an effort to exploit the opportunity for personal or group interests to be accommodated in the APBD.\r\nThis study aims to examine and analyze: the influence of PAD on the value of opportunistic budgeting of Regencies / Cities in Sumatera Island, the influence of Flypaper Effect on the value of opportunistic budgeting  of Regencies / Cities in Sumatra Island, the influence of DBH on the value of opportunistic budgeting of Regencies / Cities in Sumatra Island, and the influence of SILPA on the value of opportunistic budgeting of Regencies / Cities in Sumatra Island. The data used is secondary data. The population in this study is all APBD of Regencies / Cities in Sumatra Island period 2013-2015. Analyzer used is data panel analysis method.\r\nThe results of this study indicate that PAD, Flypaper Effect, DBH have positive and significant effect on the opportunistic value of budgeting of Regencies / Cities in Sumatera Island, and SiLPA has no effect on the opportunistic value of budgeting of Regencies / Cities in Sumatra Island\r\nKeywords: PAD, Flypaper Effect, DBH, and SiLPA, Opportunistic value of Budgeting  "^^<http://www.w3.org/2001/XMLSchema#string> .
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