Efek Ratchet pada Anggaran Pemerintah Daerah: Studi pada Satuan Kerja Perangkat Daerah Pemerintah Provinsi Daerah Istimewa Yogyakarta

https://doi.org/10.22146/jaap.35337

Anindyo Aji Susanto(1*), Abdul Halim(2)

(1) Fakultas Ekonomi, Universitas Pembangunan Nasional “Veteran” Yogyakarta
(2) Fakultas Ekonomika dan Bisnis, Universitas Gadjah Mada
(*) Corresponding Author

Abstract


Ratchet effect defined as form of budget setter’s behavioral bias in budget setting or budget planning process. Ratchet effect occurs when budget setter use prior period performance as basis to determine the upcoming budget as a consequences of the dynamic incentives problems in agency relation context. Lee and Plummer (2007) documented ratchet effect in public sector budgeting on performance based budgeting implementation. This study aims to find whether ratchet effecct occur in public sector budgeting, especially in Indonesian local government budgeting.

This study use Local Government Task Force (SKPD) of Yogyakarta Special Region Province Government as research object for research period between 2012 to 2015. Selection of sample derived using purposive sampling to 31 SKPD and generates 17 sample which has Region Original Revenue (PAD) component and so 28 sample which has Direct Expenditure component in each of it’s budget structure. Total observed object used to examine ratchet effect in PAD budgeting is 68 observation and so forth 112 observation used to examine ratchet effect in Direct Expenditure budgeting. Multiple Linear Regresion used to test the hypotheses. The result shows that ratchet effect occurs in both PAD and Direct Expenditure budgeting, so all research hypotheses statistically accepted. This research generate evidence the occurence of ratchet effect in local government budgeting.


Keywords


Efek Ratchet, Anggaran Berbasis Kinerja, Penganggaran Pemerintah Daerah, Pendapatan Asli Daerah, Belanja Langsung

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DOI: https://doi.org/10.22146/jaap.35337

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