Effect of Budget Discretion on Corruption Level and Public Accountability: Evidence from Local Indonesian Government

Annisa Febrian; Hilda Rossieta

doi:10.2991/aprish-18.2019.26

Effect of Budget Discretion on Corruption Level and Public Accountability: Evidence from Local Indonesian Government

Annisa Febrian
, Hilda Rossieta

Department of Accounting

Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › peer-review

Abstract

This research investigates whether the level of corruption and public accountability of local government budgets differ between discretionary and non-discretionary types. This quantitative research uses secondary data of criminal law from the Attorney General. Accordingly, corruption cases related to misappropriation of budgets from Year 2010-2016 are used as the research sample. The results show that corruption cases of misappropriation in discretionary and non-discretionary budgets are indifferent. This indicates that the level of financial loss of the State is not associated with the type of budget. However, further tests show that there are differences in financial losses between high and low discretionary budgets. This means that, the higher the level of budget discretion, the bigger the opportunities of corruption. This research finds contrasting findings with regards to the accountability level, revealing differences between discretionary and non-discretionary budget cases.

Original language	English
Title of host publication	Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018)
DOIs	https://doi.org/10.2991/aprish-18.2019.26
Publication status	Published - 2019
Event	Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018) - Jakarta, Indonesia Duration: 13 Aug 2019 → 15 Aug 2019

Conference

Conference	Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018)
Period	13/08/19 → 15/08/19

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 16 Peace, Justice and Strong Institutions

Keywords

corruption
discretionary budge
nondiscretionary budge
grant and social assistance budget
procurement budget

Access to Document

10.2991/aprish-18.2019.26

Cite this

@inproceedings{bea8c6d4c9b24aea9497c84ddf3349b3,

title = "Effect of Budget Discretion on Corruption Level and Public Accountability: Evidence from Local Indonesian Government",

abstract = "This research investigates whether the level of corruption and public accountability of local government budgets differ between discretionary and non-discretionary types. This quantitative research uses secondary data of criminal law from the Attorney General. Accordingly, corruption cases related to misappropriation of budgets from Year 2010-2016 are used as the research sample. The results show that corruption cases of misappropriation in discretionary and non-discretionary budgets are indifferent. This indicates that the level of financial loss of the State is not associated with the type of budget. However, further tests show that there are differences in financial losses between high and low discretionary budgets. This means that, the higher the level of budget discretion, the bigger the opportunities of corruption. This research finds contrasting findings with regards to the accountability level, revealing differences between discretionary and non-discretionary budget cases. ",

keywords = "corruption, discretionary budge, nondiscretionary budge, grant and social assistance budget, procurement budget",

author = "Annisa Febrian and Hilda Rossieta",

year = "2019",

doi = "10.2991/aprish-18.2019.26",

language = "English",

booktitle = "Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018)",

note = "Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018) ; Conference date: 13-08-2019 Through 15-08-2019",

}

Febrian, A & Rossieta, H 2019, Effect of Budget Discretion on Corruption Level and Public Accountability: Evidence from Local Indonesian Government. in Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018). Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018), 13/08/19. https://doi.org/10.2991/aprish-18.2019.26

Effect of Budget Discretion on Corruption Level and Public Accountability: Evidence from Local Indonesian Government. / Febrian, Annisa; Rossieta, Hilda.
Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018). 2019.

Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › peer-review

TY - GEN

T1 - Effect of Budget Discretion on Corruption Level and Public Accountability: Evidence from Local Indonesian Government

AU - Febrian, Annisa

AU - Rossieta, Hilda

PY - 2019

Y1 - 2019

N2 - This research investigates whether the level of corruption and public accountability of local government budgets differ between discretionary and non-discretionary types. This quantitative research uses secondary data of criminal law from the Attorney General. Accordingly, corruption cases related to misappropriation of budgets from Year 2010-2016 are used as the research sample. The results show that corruption cases of misappropriation in discretionary and non-discretionary budgets are indifferent. This indicates that the level of financial loss of the State is not associated with the type of budget. However, further tests show that there are differences in financial losses between high and low discretionary budgets. This means that, the higher the level of budget discretion, the bigger the opportunities of corruption. This research finds contrasting findings with regards to the accountability level, revealing differences between discretionary and non-discretionary budget cases.

AB - This research investigates whether the level of corruption and public accountability of local government budgets differ between discretionary and non-discretionary types. This quantitative research uses secondary data of criminal law from the Attorney General. Accordingly, corruption cases related to misappropriation of budgets from Year 2010-2016 are used as the research sample. The results show that corruption cases of misappropriation in discretionary and non-discretionary budgets are indifferent. This indicates that the level of financial loss of the State is not associated with the type of budget. However, further tests show that there are differences in financial losses between high and low discretionary budgets. This means that, the higher the level of budget discretion, the bigger the opportunities of corruption. This research finds contrasting findings with regards to the accountability level, revealing differences between discretionary and non-discretionary budget cases.

KW - corruption

KW - discretionary budge

KW - nondiscretionary budge

KW - grant and social assistance budget

KW - procurement budget

UR - https://www.atlantis-press.com/article/125918986

U2 - 10.2991/aprish-18.2019.26

DO - 10.2991/aprish-18.2019.26

M3 - Conference contribution

BT - Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018)

T2 - Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018)

Y2 - 13 August 2019 through 15 August 2019

ER -

Effect of Budget Discretion on Corruption Level and Public Accountability: Evidence from Local Indonesian Government

Abstract

Conference

UN SDGs

Keywords

Access to Document

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