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All Journal Wacana, Jurnal Sosial dan Humaniora
Andini, Mutiara Labiba
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Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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The Effect of PAD and SiLPA on Opportunistic Behavior and Impact on Economic Growth Andini, Mutiara Labiba; Moh. Khusaini
Wacana Journal of Social and Humanity Studies Vol. 26 No. 2 (2023): WACANA, Jurnal Sosial dan Humaniora
Publisher : Sekolah Pascasarjana Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.wacana.2023.026.02.03

Abstract

In implementing regional autonomy, the Regional Government is disposed to have the authority to take care of finances within one budget period. However, in budgeting, opportunistic behavior in budgeting is often found. It can be seen through determining PAD where the legislature increases targets for personal gain and does not consider the time and duration of APBD allocations which will cause SiLPA in the following year. This research will focus on the Regency/City of South Sumatra in 2017-2021. In addition, the population also influences economic growth. Where if the population is getting more significant, it is expected that economic growth will increase. Therefore the aim of this research is to find out the effect of PAD and SiLPA on opportunistic behavior and economic growth in the Regency/City of South Sumatra in 2017-2021. The research methodology uses Partial Least Square. The study found that PAD and SiLPA positively and significantly affected opportunistic budgeting. Furthermore, opportunistic budgeting and population have a positive but insignificant impact on economic growth.Keywords: local own-source revenue; budget surplus; opportunistic budgeting; population; economic growth
Co-Authors Moh. Khusaini