Image of Analisis Indikasi Politial Budget Cycle (PBC) pada Pemerintah Daerah: Apakah Memengaruhi Dampak Desentralisasi Fiskal terhadap Efisiensi Pengelolaan Anggaran?

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Analisis Indikasi Politial Budget Cycle (PBC) pada Pemerintah Daerah: Apakah Memengaruhi Dampak Desentralisasi Fiskal terhadap Efisiensi Pengelolaan Anggaran?

The decentralization fiscal policy is one fiscal policy that shifts responsibility to local government to encourage regional autonomy. In implementation, this policy might affect local budget efficiency in allocating fiscal budgets to boost local development. However, the presence of political budget cycle (PBC) tends to disrupt fiscal decentralization policy with excessive budget allocation on certain budget during local election. This study examines the effect of decentralization policy on budget efficiency by considering the presence of the political budget cycle (PBC) as one of the indicators that can interfere with the policy. Furthermore, to assess the research question, this study utilizes data from 490 cities during 2010-2018. It estimates efficiency using Data Envelopment Analysis (DEA) Model and Fixed Effect Model (FEM) for the main estimation. The result shows that PBC presence will weaken the positive effect of the revenue side and exacerbate the negative effect of the spending-side of fiscal decentralization on budget efficiency..Ada Tabel

Ketersediaan

Call NumberLocationAvailable
13412PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Ilmu Ekonomi Fakultas Ekonomi dan Bisnis UI.,
Edisi -
Subjek Fiscal Decentralization
Political Budget Cycle
Budget Efficiency
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xiv, 54 p. ; diagr. ; 30 cm
Info Detail Spesifik -
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