Pengaruh Perubahan Dana Alokasi Umum Terhadap Perilaku Oportunistik Legislatif Dalam Penganggaran Daerah

Abstract

This study aimed to examine: the effect of changes in the allocation of public funds to the opportunistic behavior of the legislature in the budgeting area. This study is classified as causative research. Population in this research is the districts/ cities government (executive) in West Sumatra that was taken through the budget document report in 2007 until 2011. The selection of samples is using the totaling sampling method. The data used in this study are secondary data. Data collection use engineering documentation techniques. The analysis that used is a simple regression and t-test statistics.

The result of hypothesis testing shows that there are changes in the allocation of public funds a significant positive effect on opportunistic behavior in the legislative budgeting. It can be seen that the significance value of 0.049 < a 0.05.

Based on these results, it is suggested some implications for subsequent researchers could add independent variables such as income sources of funding in addition to the general allocation fund (such as revenue, the substantial amount of the budget, the debt / loans, and other financing) and the magnitude of the legislature (Legislature size). In this case needs further exploration in how the aspect of perception plays a role in decision-making.

Key words: Changes in the General Allocation Fund, the Legislature Opportunistic Behavior, Local Budgeting