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All Journal Publikauma : Jurnal Administrasi Publik Universitas Medan Area Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Sketsa Bisnis Jurnal Ilmiah Administrasi Bisnis dan Inovasi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Visioner: Jurnal Pemerintahan Daerah di Indonesia JWM (JURNAL WAWASAN MANAJEMEN) JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Journal of Governance and Public Administration Jembatan Hukum: Kajian Ilmu Hukum, Sosial dan Administrasi Negara International Journal of Education, Vocational and Social Science Proceedings of Jogjakarta Communication Conference (JCC)
Sarwani
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Dinasti International Journal of Economics, Finance

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Determinants of Budgeting Opportunistic Behavior Ulla Ramadini; Sarwani; Lili Safrida
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 4 (2024): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i4.3088

Abstract

The study attempted to determine and analyze the effect of (1) local revenue, (2) generalallocation funds, (3) special allocation funds, (4) profit-sharing funds, (5) excess differences inbudget calculations on opportunistic behavior government budget in Indonesia.This type of research is quantitative research. The researcher used secondary data. The population were all provinces in Indonesia during the research period 2014-2019. Based on the existing criteria, the sample size was 18 provinces. The data were tested using multiple linear regression. The results indicated that local revenue did not affect the opportunistic behavior of provincial government budgeting in Indonesia; general allocation funds did not affect the opportunistic behavior of provincial government budget formulation in Indonesia; special allocation funds affected the opportunistic behavior of provincial government budgeting inIndonesia; funds profit-sharing did not affect the opportunistic behavior of provincial government budget formulation in Indonesia; and the excess budget calculation did not affect the opportunistic behavior of provincial government budgeting in Indonesia. The further investigation with wider sample size was needed to clarify the finding.
Co-Authors Achmad Suhaili Adolfina Gerans , Magdalena Ainani, Muhammad Amirul Mustofa Anace Kambu Andry Herawati Aris Sunarya Bachruddin Ali Akhmad Cantika Yokalina Boka Destavania Liyudza Harimah Didik Budianto Dwi Indah Kartika Fatah, Zainal Fedianty Augustinah Ferriswara, Dian Indrarini DG ISNAWATI Kelina Yoman Lili Safrida Liling Listyawati MTL Tobing, Victor Mu’tamirudin Nordiansyah, Muhammad Novika Rosari Sabaruddin samsul arifin Ulla Ramadini Vivi Puspitasari Wamer Widiawati, Lutfy Eka Wirawan, Indra Yusrudin Yuyun Yuniar