The Effect of Managerial, Political, and Public in Interest on Budget Performance : The Role of Budget Discipline, Budget Approval, and Accountability as Mediators in Indonesia Local Government

The Effect of Managerial, Political, and Public in Interest on Budget Performance : The Role of Budget Discipline, Budget Approval, and Accountability as Mediators in Indonesia Local Government

This study attempts to explain the local government budget of Indonesia in three perspectives: managerial, politic, and public interest. By using the multiple regression analysis, nine hypotheses have been tested. The finding of this research shows that budget discipline, budget approval and account...

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Main Author: Harryanto, Nyoto
Format: Thesis
Language:eng
eng
Published: 2012
Subjects:
HJ Public Finance
Online Access:https://etd.uum.edu.my/3468/1/s91027.pdf
https://etd.uum.edu.my/3468/8/s91027.pdf
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institution Universiti Utara Malaysia
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language eng
eng
advisor Fadzil, Faudziah Hanim
topic HJ Public Finance
spellingShingle HJ Public Finance
Harryanto, Nyoto
The Effect of Managerial, Political, and Public in Interest on Budget Performance : The Role of Budget Discipline, Budget Approval, and Accountability as Mediators in Indonesia Local Government
description This study attempts to explain the local government budget of Indonesia in three perspectives: managerial, politic, and public interest. By using the multiple regression analysis, nine hypotheses have been tested. The finding of this research shows that budget discipline, budget approval and accountability are the mediating variables to produce budget performance, but in different level. The independent variables that are local fiscal capacity, budget ceiling and priority, and national priority, in the managerial perspective not all have an impact on the budget performance since the existence of the budget discipline, except budget ceiling and priority. From the political perspective, the approval process should be considered as a crucial process to mediate, intergovernmental transfer, local government prerogative and the role of local politician towards the budget performance. In the perspective of public interest, the accountability becomes a crucial factor that able to mediate financial reporting system, audit system and budget oversight towards the budget performance. The local government budget is vulnerable due to dominant of political power and this causes the implementation of the systems was not reliable, and cannot be subject to the regulation, especially for budgeting systems and accounting standards. Meanwhile the behavior of the local government budget tends to ignore the expectation of majority voters. Other findings, suggests that decentralization brings a different result, at different levels of local government. The provincial governments seem to gain the benefits of decentralization is better, compared with regency and city. Fiscal capacity of provinces are able to increase by leaps and bounds compared to the regency and city governments, as expected, and as a manifestation of the implementation of decentralization policy. However, the county and city governments have not been able to improve their fiscal strength, but is still struggling to afford their routine administration
format Thesis
qualification_name Ph.D.
qualification_level Doctorate
author Harryanto, Nyoto
author_facet Harryanto, Nyoto
author_sort Harryanto, Nyoto
title The Effect of Managerial, Political, and Public in Interest on Budget Performance : The Role of Budget Discipline, Budget Approval, and Accountability as Mediators in Indonesia Local Government
title_short The Effect of Managerial, Political, and Public in Interest on Budget Performance : The Role of Budget Discipline, Budget Approval, and Accountability as Mediators in Indonesia Local Government
title_full The Effect of Managerial, Political, and Public in Interest on Budget Performance : The Role of Budget Discipline, Budget Approval, and Accountability as Mediators in Indonesia Local Government
title_fullStr The Effect of Managerial, Political, and Public in Interest on Budget Performance : The Role of Budget Discipline, Budget Approval, and Accountability as Mediators in Indonesia Local Government
title_full_unstemmed The Effect of Managerial, Political, and Public in Interest on Budget Performance : The Role of Budget Discipline, Budget Approval, and Accountability as Mediators in Indonesia Local Government
title_sort effect of managerial, political, and public in interest on budget performance : the role of budget discipline, budget approval, and accountability as mediators in indonesia local government
granting_institution Universiti Utara Malaysia
granting_department Othman Yeop Abdullah Graduate School of Business
publishDate 2012
url https://etd.uum.edu.my/3468/1/s91027.pdf
https://etd.uum.edu.my/3468/8/s91027.pdf
_version_ 1747827579482537984
spelling my-uum-etd.34682016-04-19T06:45:07Z The Effect of Managerial, Political, and Public in Interest on Budget Performance : The Role of Budget Discipline, Budget Approval, and Accountability as Mediators in Indonesia Local Government 2012-06 Harryanto, Nyoto Fadzil, Faudziah Hanim Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HJ Public Finance This study attempts to explain the local government budget of Indonesia in three perspectives: managerial, politic, and public interest. By using the multiple regression analysis, nine hypotheses have been tested. The finding of this research shows that budget discipline, budget approval and accountability are the mediating variables to produce budget performance, but in different level. The independent variables that are local fiscal capacity, budget ceiling and priority, and national priority, in the managerial perspective not all have an impact on the budget performance since the existence of the budget discipline, except budget ceiling and priority. From the political perspective, the approval process should be considered as a crucial process to mediate, intergovernmental transfer, local government prerogative and the role of local politician towards the budget performance. In the perspective of public interest, the accountability becomes a crucial factor that able to mediate financial reporting system, audit system and budget oversight towards the budget performance. The local government budget is vulnerable due to dominant of political power and this causes the implementation of the systems was not reliable, and cannot be subject to the regulation, especially for budgeting systems and accounting standards. Meanwhile the behavior of the local government budget tends to ignore the expectation of majority voters. Other findings, suggests that decentralization brings a different result, at different levels of local government. The provincial governments seem to gain the benefits of decentralization is better, compared with regency and city. Fiscal capacity of provinces are able to increase by leaps and bounds compared to the regency and city governments, as expected, and as a manifestation of the implementation of decentralization policy. However, the county and city governments have not been able to improve their fiscal strength, but is still struggling to afford their routine administration 2012-06 Thesis https://etd.uum.edu.my/3468/ https://etd.uum.edu.my/3468/1/s91027.pdf text eng validuser https://etd.uum.edu.my/3468/8/s91027.pdf text eng public Ph.D. doctoral Universiti Utara Malaysia Acosta, Andres Mejia, Vincente Albornos, M.Caridad Araujo, 2007, The Political Economy of Budget Process: the Case of Equador, Inter America Development Bank. Acosta, Andres Mejia and Paulo de Renzio, 2008, “Aids, Resource Rents, and the Politics of Budget Process”, Working Paper 311, Institute of Development Studies, Center for the Future State. Ahmad, Ehtisham; Ma, Jun; Searle, Bob & Piperno, Stefano, 2002, “Intergovernmental Grants Systems and Management: Application of a General Framework to Indonesia”, IMF Working Paper (WP/02/128). 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