PENGARUH PENDAPATAN ASLI DAERAH, SISA LEBIH PERHITUNGAN ANGGARAN DAN DANA ALOKASI UMUM TERHADAP PERILAKU OPORTUNISTIK PENYUSUN ANGGARAN (Studi Kasus Kabupaten/Kota di Provinsi Jawa Tengah)

Abstract

The Application of the Local Autonomy Program in Indonesia based on Law No. 22/1999 about Local Government gives an opportunity to the application of agency theory in local budgeting. This theory addresses a relationship between local government, the People Representative Board at local level (DPRD), and people (voters). Voters Legislative is principle for legislative. The information asymmetry between executive and legislative in the local budget allocation, especially when there is a change of the Estimate Income of Regional Expense (APBD) has no meaning when the legislative uses its discretionary power as the consequence of Law No 22/1999 so that the executive is difficult to refuse the legislative recommendation to allocate the budged as its preference. The revision of Law No. 2/1999 into Law No. 32/2004 about Local Government actually endeavors to reduce the legislative opportunistic behavior. This study is aimed to examine and analyze the influence of PAD towards the opportunistic behavior of budget requestor in all the regions/cities of the Central Java, to examine and analyze the influence of SiLPA towards the opportunistic behavior budget requestor in all the regions/cities of the Central Java, to examine and analyze the effect of DAU towards the opportunistic behavior budget requestor in the Central Java Provincial Government. The data which is used is the secondary data obtained from Regional Secretariat of Central Java Province. The population in this study is all the regions/cities in Central Java of the research period 2008 – 2010. The sampling technique in this study uses purposive sampling method. Based on the criteria, the samples which are used are 33 Regencies/cities. The instrument used is multiple regression method. The result of the study shows that the Local Revenue (PAD) and General Allocation Fund (DAU) have significantly positive influence toward the opportunistic behavior of the budget requestor in the Central Java Provincial Government. SiLPA has significantly negative influence towards the opportunistic behavior of the budget requestor in the Central Java Provincial Government.