Pengaruh Pendapatan Asli Daerah, Selisih Lebih Perhitungan Anggaran, dan Flypaper Effect Terhadap Perilaku Oportunistik Penyusun Anggaran (Studi pada Kabupaten/Kota di Jawa Tengah Periode 2013-2014)

Mahendra, Agil Salman and , Dra. Rina Trisnawati MS.i., Akt., Ph.D (2017) Pengaruh Pendapatan Asli Daerah, Selisih Lebih Perhitungan Anggaran, dan Flypaper Effect Terhadap Perilaku Oportunistik Penyusun Anggaran (Studi pada Kabupaten/Kota di Jawa Tengah Periode 2013-2014). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study is aimed to examine and analyze the influence of Local Revenue (PAD), Excess of Budget Calculations (SiLPA), and Flypaper Effect (FE) towards the opportunistic behavior of budget compiler (OPA) in the Central Java Provincial Government. The data which is used is the secondary data obtained from official website of the Directorate General of Central and Regional Fiscal Balance. The population in this study is all the regions/cities in Central Java of the research period 2013 – 2014. The sampling technique in this study uses saturation sampling method. The number of samples in the study originally 70 regions/cities. Because it did not pass the heterokedasticity test then performed an outlier on the sample final sample then be 67 regions/cities. Analysis on the research using SPSS program. The instrument used is multiple regression method to test and prove the hypothesis of the study. Based on the results of the analysis of this study show that the Local Revenue (PAD) has no effect towards the opportunistic Behavior of Budget Compiler (OPA). The Excess of Budget Calculations (SiLPA) and Flypaper Effect (FE) have effect towards opportunistic behavior of budget compiler (OPA).

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: Local Revenue (PAD), The Excess of Budget Calculations (SiLPA) Flypaper Effect (FE), Opportunistic Behavior of Budget Compiler (OPA)
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: AGIL SALMAN MAHENDRA
Date Deposited: 14 Aug 2017 03:49
Last Modified: 14 Aug 2017 03:49
URI: http://eprints.ums.ac.id/id/eprint/55035

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