Title : Budget Transparency Nagan Raya Regency Government

Vol 7 No 5 (2024): Volume 07 Issue 05 May 2024

Article Date Published : 18 May 2024 | Page No.: 2881-2892 | Google Scholar | Crossref doi for this article

Abstract :

This study aims to examine the effect of legislative oversight, regulation, technology utilization, and leadership style on budget transparency. This research was conducted based on information obtained from questionnaires distributed to respondents. This research sampling technique uses purposive sampling method. This research uses quantitative methods by distributing questionnaires to 132 local officials who work in the Regional Apparatus Organization of Nagan Raya Regency. The data analysis technique used is multiple linear regression with analysis tools using SPSS 26 software. The results of this study indicate that legislative oversight and leadership style have a positive effect on budget transparency. While regulation and technology utilization have a negative effect on budget transparency.

Keywords :

Budget Transparency, Leadership Style, Legislative Oversight, Regulation., Technology Utilization

References :

  1. Alt, J. E., & Lassen, D. D. (2006). Fiscal transparency, political parties, and debt in OECD countries. European Economic Review, 50(6), 1403–1439. https://doi.org/10.1016/j.euroecorev.2005.04.001
  2. Amelia, R. (2015). Pengaruh Pengendalian Internal, Akuntabilitas, Tekanan Eksternal dan Komitmen Pimpinan Terhadap Penerapan Transparansi Pelaporan Keuangan. JOM Fekon, 2(2), 2010–2012.
  3. Andriyani, L. (2016). Pengaruh Tekanan Eksternal, Ketidakpastian Lingkungan, Komitmen Manajemen, Dan Aksesibilitas Laporan Keuangan Terhadap Penerapan Transparansi Pelaporan Keuangan Pemerintah Daerah (Studi Pada Satuan Kerja Perangkat Daerah Kabupaten Kampar). Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 3(1), 1520–1534.
  4. Archidona, M. C., & Gandı, J. L. (2008). Determinants of web site information by Spanish city councils. Online Information Review, 32(1), 35–57. https://doi.org/10.1108/14684520810865976
  5. Aris, M. (2020). Analisis Kepemimpinan Transaksional Pada PT.Ardan Masogi Telkomsel Sengkang Kabupaten Wajo. Jurnal Ilmiah Administrasi Publik Dan Bisnis, 2(1), 64–72. https://www.academia.edu/29279509/Analisis_Kepemimpinan_Soeharto
  6. Baharuddin, T. (2020). Keterbukaan Informasi Publik: Studi Pada Keberhasilan Pemerintah Daerah Kabupaten Luwu Utara 2019. Journal of Governance and Local Politics, 2(2), 151–163. https://doi.org/10.47650/jglp.v2i2.13
  7. Basri, Y. M., Zenita, V., & Rofika, R. (2021). Tekanan Eksternal, Faktor Politik, Pengendalian Internal Dan Gaya Kepemimpinan Dalam Meningkatkan Transparansi Pelaporan Keuangan Pemerintah Daerah. Kajian Akuntansi, 22(1), 88–108. https://doi.org/10.29313/ka.v22i1.6954
  8. Bearfield, D. A., & Bowman, A. O. M. (2017). Can You Find It on the Web? An Assessment of Municipal E-Government Transparency. American Review of Public Administration, 47(2), 172–188. https://doi.org/10.1177/0275074015627694
  9. Bisogno, M., & Cuadrado-Ballesteros, B. (2021). Budget transparency and governance quality: a cross-country analysis. Public Management Review, 00(00), 1–22. https://doi.org/10.1080/14719037.2021.1916064
  10. Bracci, E., Papi, P., Bigoni, M., Gagliardo, E. D., & Bruns, H. J. (2019). Public value and public sector accounting research: a structured literature review. Journal of Public Budgeting, Accounting & Financial Management, 31(1), 103–136.
  11. Caamaño-Alegre, J., Lago-Peñas, S., Reyes-Santias, F., & Santiago-Boubeta, A. (2013). Budget Transparency in Local Governments: An Empirical Analysis. Local Government Studies, 39(2), 182–207. https://doi.org/10.1080/03003930.2012.693075
  12. Chen, G., Kang, H., & Luna-reyes, L. F. (2018). Key Determinants of Online Fiscal Transparency: A Technology-Organization-Environment Framework. Public Performance & Management Review, 0(0), 1–25. https://doi.org/10.1080/15309576.2018.148621
  13. Clinton, J. D., Bertelli, A., Grose, C. R., Lewis, D. E., & Nixon, D. C. (2012). Separated Powers in the United States: The Ideology of Agencies, Presidents, and Congress. American Journal of Political Science, 56(2), 341–354. https://doi.org/10.1111/j.1540-5907.2011.00559.x
  14. Cohen, S., Rossi, F. M., & Brusca, I. (2022). Public sector accounting harmonization in the European Union through thelens of the garbage can model. Critical Perspectives on Accounting, 10(3), 252–280. https://doi.org/10.1108/09513550710772521
  15. Costello, A. M., Granja, J., & Weber, J. (2019). Do Strict Regulators Increase the Transparency of Banks? Journal of Accounting Research, 57(3), 603–637. https://doi.org/10.1111/1475-679X.12255
  16. Cuadrado-Ballesteros, B. (2014). The impact of functional decentralization and externalization on local government transparency. Government Information Quarterly, 31(2), 265–277. https://doi.org/10.1016/j.giq.2013.10.01
  17. Cucciniello, M., Porumbescu, G. A., & Grimmelikhuijsen, S. (2017). 25 Years of Transparency Research: Evidence and Future Directions. Public Administration Review, 77(1), 32–44. https://doi.org/10.1111/puar.12685
  18. Dikmen, S., & Çiçek, H. G. (2019). Yasama Organının Bütçe Gözetim İşlevi ve Mali Saydamlık Arasındaki İlişkinin Ekonometrik Bir Analizi. Journal of Political Sciences, 28(2), 181–205. https://doi.org/10.26650/siyasal.2019.28.2.0003
  19. Fajri, R., Agusti, R., & Julita, J. (2021). Pengaruh Transparansi, Partisipasi Masyarakat, Kompetensi Aparatur Desa, dan Pemahaman Regulasi Terhadap Akuntabilitas Pengelolaan Dana Desa. Jurnal Al-Iqtishad, 17(2), 209–227.
  20. Florini, A. (2000). Institutional Knowledge at Singapore Management University Does the invisible hand need a transparent glove ? ” Research Collection School of Social Sciences, Paper 2092. https://ink.library.smu.edu.sg/soss_research/2092
  21. García-Tabuyo, M., Sáez-Martín, A., & Caba-Pérez, M. C. (2015). Proactive transparency policy in the mercosur local governments: Regulation vs. self-regulation. Transylvanian Review of Administrative Sciences, 2015(46E), 71–90.
  22. Gil-García, J. R., & Pardo, T. A. (2005). E-government success factors: Mapping practical tools to theoretical foundations. Government Information Quarterly, 22(2), 187–216. https://doi.org/10.1016/j.giq.2005.02.001
  23. Harrison, T. M., & Sayogo, D. S. (2014). Transparency, participation, and accountability practices in open government: A comparative study. Government Information Quarterly, 31(4), 513–525. https://doi.org/10.1016/j.giq.2014.08.002
  24. Henkel, T., & Bourdeau, D. (2018). A Field Study: An Examination Of Managers’ Situational Leadership Styles. Journal of Diversity Management (JDM), 13(2), 7–14. https://doi.org/10.19030/jdm.v13i2.10218
  25. Holmstrom, B. (1979). Moral Hazard and Observability. The Bell Journal of Economics, 10(1), 74. https://doi.org/10.2307/3003320
  26. Jensen, M. C., & Meckling, W. (1976). THEORY OF THE FIRM: MANAGERIAL BEHAVIOR, AGENCY COSTS AND OWNERSHIP STRUCTURE. https://doi.org/10.1007/978-94-009-9257-3_8
  27. Keyifli, N. (2021). The Impact Of Budget Oversight Of The Legislature On Budget Transparency: An Empirical Analysis On Developing Countries. Journal Of Turkish Court Of Accounts, 32(120), 59–87.

 

  1. Lantu, F. T., Pangkey, R., & Sumampouw, O. (2023). Pengaruh Penerapan Standar Akuntansi Pemerintahan Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Minahasa Utara. Jurnal Akuntansi Manado (JAIM), 4(1), 91–97. https://doi.org/10.53682/jaim.vi.4255
  2. Meijer, A. J., Curtin, D., & Hillebrandt, M. (2012). Open government: Connecting vision and voice. International Review of Administrative Sciences, 78(1), 10–29. https://doi.org/10.1177/0020852311429533
  3. Mensah, Y. M., & Qi, Y. (2016). Preferred Leadership Styles, Culture, and Government Fiscal Transparency: An International Analysis. Advances in Economics and Business, 4(6), 273–290. https://doi.org/10.13189/aeb.2016.040602
  4. Mesak, I. (2016). A Study of Participation Rate, Transparency and Accountability of Special Autonomy Funds Management in Jayapura IEK,. Journal of Social and Development Sciences, 7(1), 2016.
  5. Montero, P. M., Calderón, E. P., & Dias, A. I. L. (2020). Transparency of financial reporting on greenhouse gas emission allowances: The influence of regulation. International Journal of Environmental Research and Public Health, 17(3). https://doi.org/10.3390/ijerph17030893
  6. Montes, G. C., Bastos, J. C. A., & de Oliveira, A. J. (2019). Fiscal transparency, government effectiveness and government spending efficiency: Some international evidence based on panel data approach. Economic Modelling, 79(October 2018), 211–225. https://doi.org/10.1016/j.econmod.2018.10.013
  7. Montes, G. C., & da Cunha Lima, L. L. (2018). Effects of fiscal transparency on inflation and inflation expectations: Empirical evidence from developed and developing countries. Quarterly Review of Economics and Finance, 70, 26–37. https://doi.org/10.1016/j.qref.2018.06.002
  8. Montes, G. C., & Luna, P. H. (2021). Fiscal transparency, legal system and perception of the control on corruption:empirical evidence from panel data. In Empirical Economics (Vol. 60, Issue 4). Springer Berlin Heidelberg. https://doi.org/10.1007/s00181-020-01849-9
  9. Mourao, P. R., Bronić, M., & Stanić, B. (2020). Discussing the determinants of online budget transparency based on a spatial regression analysis of Croatian cities and municipalities: Do good neighbours make you better? International Area Studies Review, 23(3), 268–287. https://doi.org/10.1177/2233865919895854
  10. Mukmin, S., & Prasetyo, I. (2021). Pengaruh Gaya Kepemimpinan Dan Budaya Organisasi Terhadap Kinerja Karyawan Melalui Kepuasan Kerja Karyawan Sebagai Variabel Intervening. Jurnal Manajerial Bisnis, 4(2), 123–136. https://doi.org/10.37504/jmb.v4i2.297
  11. Mutmainnah, S., Nor, W., & Helmina, M. R. A. (2023). Determinan tingkat transparansi anggaran melalui website pemerintah provinsi di Indonesia. Proceeding of National Conference on Accounting & Finance, 5, 191–199. https://doi.org/10.20885/ncaf.vol5.art22
  12. Nasution, D. A. D., & Ramadhan, P. R. (2019). Pengaruh Implementasi E-Budgeting Terhadap Transparansi Keuangan Daerah Di Indonesia. E-Jurnal Akuntansi, 27(2), 58–66.
  13. Nasution, D. A. D., & Rizqy Ramadhan, P. (2019). Pengaruh Implementasi E-Budgeting Terhadap Transparansi Keuangan Daerah Di Indonesia. E-Jurnal Akuntansi, 28, 669. https://doi.org/10.24843/eja.2019.v28.i01.p26
  14. Nor, W., Safrida, L., Rizani, F., & Fitriaty, D. (2021). Transaparansi Anggaran Pada Website Resmi Pemerintah Provinsi Di Indonesia. Jurnal Ilmiah Akuntansi Dan Keuangan, 4(5), 1605–1624.
  15. Nugraha, A. Y., & Wibowo, U. B. (2020). Analysis of Benefits and Obstacles From E-Budgeting Implementation in Educational Organizations. International Conference on Educational Research and Innovation (ICERI 2019), 401(65), 1–5.
  16. Nurdiansyah, E. (2016). Keterbukaan Informasi Publik Sebagai Upaya Mewujudkan Transparansi Bagi Masyarakat. Jurnal Bhinneka Tunggal Ika, 3(2), 147–151. https://ejournal.unsri.ac.id/index.php/jbti/article/view/4593/pdf
  17. Nurhadianto, T., & Khamisah, N. (2019). Analisis Transparansi Pengelolaan Keuangan Daerah: Studi Empiris Pada Pemerintah Daerah Kabupaten/Kota Di Provinsi Lampung. TECHNOBIZ : International Journal of Business, 2(2), 70. https://doi.org/10.33365/tb.v3i2.453
  18. Nurunnabi, M. (2014). “Does accounting regulation matter?”: An experience of international financial reporting standards implementation in an emerging country. Research in Accounting Regulation, 26(2), 230–238. https://doi.org/10.1016/j.racreg.2014.09.012
  19. Nurwanda, A., & Badriah, E. (2022). Implementasi Kebijakan Pemerintahan ; Perspektif Jaringan ( Network Perspective ) Pada Era Keterbukaan Informasi Publik. Prosiding Seminar Nasional Program Studi Ilmu Pemerintahan Universitas Galuh, 65–72.
  20. Pelizzo, R., & Stapenhurst, F. (2013). Government accountability and legislative oversight. In Routledge (Issue November).
  21. Pina, V., Torres, L., & Royo, S. (2010). Is e-government promoting convergence towards more accountable local governments? International Public Management Journal, 13(4), 350–380. https://doi.org/10.1080/10967494.2010.524834
  22. Piotrowski, S. J., & Ryzin, G. G. V. (2007). Citizen Attitudes Toward Transparency in Local Government. The American Review of Public Administration, 37(3), 306–323. https://doi.org/10.1080/09638180120081616
  23. Porumbescu, G. A., Lindeman, M. I. H., Ceka, E., & Cucciniello, M. (2017). Can Transparency Foster More Understanding and Compliant Citizens? Public Administration Review, 77(6), 840–850. https://doi.org/10.1111/puar.12790
  24. Pratolo, S., & Fadilah, A. G. (2022). The Effects of Human Resources and Information Technology Utilization toward Transparency of Village Financial Management with Organizational Commitment as a Moderated Variable (Empirical Study in Bantul Regency). Proceedings of the International Conference on Sustainable Innovation Track Accounting and Management Sciences (ICOSIAMS 2021), 201(Icosiams 2021), 276–283. https://doi.org/10.2991/aebmr.k.211225.038
  25. Puron-Cid, G. (2014). Factors for a successful adoption of budgetary transparency innovations: A questionnaire report of an open government initiative in Mexico. Government Information Quarterly, 31(SUPPL.1), S49–S62. https://doi.org/10.1016/j.giq.2014.01.007
  26. Puron-Cid, G., & Bolívar, M. P. R. (2018). The effects of contextual factors into different features of financial transparency at the municipal level. Government Information Quarterly, 35(1), 135–150. https://doi.org/10.1016/j.giq.2017.10.005
  27. Puspitasari, M., Ardiyansyah, C., & Hapsari, A. N. S. (2022). Mampukah Gaya Kepemimpinan Mendorong Pengelolaan Keuangan BUMDes yang Akuntabel dan Transparan? Perspektif Akuntansi, 5(3), 273–295. https://doi.org/10.24246/persi.v5i3.p273-295
  28. Ríos, A. M., Bastida, F., & Benito, B. (2016). Budget Transparency and Legislative Budgetary Oversight: An International Approach. American Review of Public Administration, 46(5), 546–568. https://doi.org/10.1177/0275074014565020
  29. Ríos, A. M., Bastida, F., & Benito, B. (2018). Risks and Benefits of Legislative Budgetary Oversight. Administration and Society, 50(6), 856–883. https://doi.org/10.1177/0095399715602733
  30. Ritonga, I. T., & Syahrir, S. (2016). Mengukur transparansi pengelolaan keuangan daerah di Indonesia: berbasis website. Jurnal Akuntansi & Auditing Indonesia, 20(2), 110–126. https://doi.org/10.20885/jaai.vol20.iss2.art4
  31. Sari, E. W. (2017). Pengaruh Sistem Pengendalian Intern, Penyajian Laporan Keuangan, Aksesibilitas Laporan Keuangan Dan Gaya Kepemimpinan Terhadap Transparansi Dan Akuntabilitas Pengelolaan Keuangan Daerah Di Kabupaten Indragiri Hulu. Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 4(1), 571–586. https://media.neliti.com/media/publications/125589-ID-analisis-dampak-pemekaran-daerah-ditinja.pdf
  32. Tejedo-Romero, F., & de Araujo, J. F. F. E. (2018). Determinants of Local Governments’ Transparency in Times of Crisis: Evidence From Municipality-Level Panel Data. Administration and Society, 50(4), 527–554. https://doi.org/10.1177/0095399715607288
  33. Valle-Cruz, D., Sandoval-Almazan, R., & Ramon Gil-Garcia, J. (2015). The effects of technology use on efficiency, transparency, and corruption in municipal governments: Preliminary results from a citizen perspective. ACM International Conference Proceeding Series, 27–30–May-(May), 289–294. https://doi.org/10.1145/2757401.2757412
  34. Wang, Q., & Niu, M. (2020). Exploring the relationship between government budget information and citizens’ perceptions of public service performance in China. Public Management Review, 22(3), 317–340. https://doi.org/10.1080/14719037.2019.1584234
  35. Watanabe, O. V., Imhof, M. J., & Tartaroglu, S. (2019). Transparency regulation and stock price informativeness: Evidence from the european union’s transparency directive. Journal of International Accounting Research, 18(2), 89–113. https://doi.org/10.2308/jiar-52383
  36. Williams, A. (2015). A global index of information transparency and accountability. Journal of Comparative Economics, 43(3), 804–824. https://doi.org/10.1016/j.jce.2014.10.004
  37. Zhang, Y. J., & Hsieh, C. T. (2010). Chinese citizens? Opinions on e-government benefits, issues and critical success factors. Electronic Government, 7(2), 137–147. https://doi.org/10.1504/EG.2010.030924

How to Cite :

Budget Transparency Nagan Raya Regency Government. Tesa Putri Purwati, Mulia Saputra, Syukriy Abdullah , 7(5), 2881-2892. Retrieved from https://ijcsrr.org/single-view/?id=16290&pid=15990

Most read articles by the same author(s)

Tesa Putri Purwati, Mulia Saputra, Syukriy Abdullah,

View

94

Citation

Downloads

Article Details