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Budget turbulence and budget deviation : do local government have the ability to reduce them?

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The purpose of this study is to examine and analyse the effect of local governments? ability on the relationship between budget turbulence and budget deviation. The study sample uses the regional budget (APBD) report and realization of a number of districts/cities throughout Indonesia encom- passing the 2014-2017 period, while the analysis covers the period from 2015-2017. This study uses the least square approach with EViews analysis tool version ten to test the hypothesis. Result of the study shows that budget turbulence has a positive and significant effect on budget deviation. The result also shows that the capacity of local governments can reduce the influence of budget turbulence on the budget deviation. Sensitivity tests using proxies of local governments not sampled by the main test also show consistent results. Finally, sensitivity test by area category proves that for the three categories, mainly western, central, and eastern Indonesia, the results are consistent with the main test results. The contribution of this study to the policies of the local governments is aimed to en- hance efficiency of spending and increase productive spending to support the priority of govern- ment programs and encourage efficient, innovative and sustainable financing while maintaining the investment climate. Through several of these alternatives, the local government can overcome the conditions of resource instability that can threaten the effectiveness of the implementation of vari- ous programs..

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Ketersediaan

Call Number	Location	Available
	PSB lt.2 - Karya Akhir	1

Penerbit	Jurnal Tata Kelola & Akuntabilitas Keuangan Negara., 2019
Edisi	-
Subjek	Budget turbulence Budget deviation Local government ability
ISBN/ISSN	-
Klasifikasi	-
Deskripsi Fisik	-
Info Detail Spesifik	-
Other Version/Related	Tidak tersedia versi lain
Lampiran Berkas	Tidak Ada Data