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All Journal JAZ: Jurnal Akuntansi Unihaz PARETO : Jurnal Ekonomi dan Kebijakan Publik
Nina Yulianasari
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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cover Jurnal Akuntansi Unihaz Nina Yulianasari
Jurnal Ilmu Akuntansi Vol 2 No 2 (2019): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

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Abstract

JAZ : Jurnal Akuntansi Unihaz merupakan Jurnal Ilmiah yang mempublikasikan hasil-hasil penelitian empiris, studi teoritis dan pemikiran kritis dalam bidang akuntansi meliputi akuntansi keuangan, akuntansi sektor publik, akuntansi manajemen, perpajakan, auditing, dan sistem informasi akuntansi. Dalam proses review artikel, Jurnal JAZ menerapkan sistem penelaahan tertutup dua arah (double-blind review), dimana nama reviewer dan nama penulis tidak diketahui (anonim). Jurnal ini dikelola oleh Program Studi Akuntansi Unihaz (JAZ) Fakultas Ekonomi Universitas Prof. Dr. Hazairin, SH Bengkulu dan diterbitkan oleh Fakultas Ekonomi Universitas Prof. Dr. Hazairin, SH Bengkulu dengan frekuensi penerbitan dua kali dalam setahun, yaitu bulan Juni dan Desember.
Pengaruh Pendapatan Asli Daerah dan Sisa Lebih Perhitungan Anggaran Terhadap Perilaku Oportunistik Penyusunan Anggaran di Provinsi Bengkulu Tahun 2013-2017 Nina Yulianasari; Pedi Riswandi
PARETO : Jurnal Ekonomi dan Kebijakan Publik Vol 3 No 2 (2020): PARETO
Publisher : Fakultas Ekonomi Universitas Prof. Dr. Hazairin, SH. Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/pareto.v3i2.1464

Abstract

In this study, we have studied the influence of the regional budget component (Regional Income and Excess Budget Calculation) on opportunistic behavior in Bengkulu Province. The important problem with this research is the fact that the level of corruption in Bengkulu Province is relatively high. For 3 consecutive periods the governor of Bengkulu province was entangled in corruption cases, while on the other hand the poverty rate in Bengkulu province was among the highest in Sumatera. The data used was secondary data and primary data. The population and samples in this study were regional revenue and expenditure budget (APBD) throughout the District and City of Bengkulu Province during the research period of 2013-2017 and 22 respondents from the legislature and executive as the budgeting party. The methods used were qualitative and quantitative. The results of the t-test showed that the regional income (PAD) variable has a probability value of 0.0000. If seen from the significance of 0.0000 < 0.05, then Hypothesis 1 is accepted which means the regional income has an influence on the opportunistic behavior of budgeting in Bengkulu Province. The excess budget (SiLPA) obtains a probability of 0.0602 or greater than alpha 0.05, but smaller than alpha 0.10 at 90% confidence level. Thus, Hypothesis 2 is accepted which means that the excess budget (SiLPA) has an influence on the opportunistic behavior of budgeting in Bengkulu Province.
Co-Authors Pedi Riswandi