Pengaruh Pendapatan Asli Daerah, Silpa, Dan Flypapper Effect Terhadap Perilaku Oportunistik Penyusun Anggaran(Studi Empiris pada Kabupaten/Kota di Jawa Tengah)

Aulya Fatimah, Chikita and , Wahyono, Drs, Ak, MA. (2019) Pengaruh Pendapatan Asli Daerah, Silpa, Dan Flypapper Effect Terhadap Perilaku Oportunistik Penyusun Anggaran(Studi Empiris pada Kabupaten/Kota di Jawa Tengah). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

Opportunistic behaviour is behaviour that is trying to achieve the desires even though illegal. Thus, this study aim is to examine whether there are opportunistic behaviour in budgeting PAD, SiLPA and Flypapper Effect in Central Java. It used secondary data from BPK-RI. The population in this study were all regencies and cities in Centra Java for the year 2015 through 2017. The sampling technique in this study used purposive sampling which has 150 districts and cities for it samples. SPSS program is used in this research which used the multiple regression analysis method to test and prove the research hypothesis. The result of the analysis of this studi is Revenue (PAD) does not affect to the Oppportunic Behaviour (OPA). While Surplus Financing Article (SiLPA) and Flypapper Effect are otherwise.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Revenue (PAD). Surplus Financing Article (SiLPA), Flypapper Effect, Opportunistic Behaviour (OPA).
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	CHIKITA AULYA FATIMAH
Date Deposited:	20 Nov 2019 10:15
Last Modified:	20 Nov 2019 10:15
URI:	http://eprints.ums.ac.id/id/eprint/79228

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