VARIANSI ANGGARAN DAN REALISASI ANGGARAN BELANJA STUDI KASUS PEMERINTAH DAERAH PROVINSI DKI JAKARTA
ABSTRACT: The variance of
spending is a common figure in any public sectors or even private sectors. In
one hand, budget is a statement of performance estimation to be achieved in
term of money. On the other hand, the budget realization is an actual
achievement report. They could be different from each other because of the
pragmatic changes in many factors.
Consequently, the difference of those magnitutes indicates asymmetric
information. This paper aims at analyzing the variance of expenditure in the
case of Jakarta province over the period of 2004-07. Based on the statistical
analysis, we conclude that the comparative theory did not hold. As the richest
country in Indonesia, Jakarta tended to set spending budget (direct and
indirect expenditures) differently across semester. When we investigate across
both period and expenditure items, Jakarta did tend to set spending
overestimate budget. In short, there were significant budgetary slacks. Those
findings above could be associated with the classical problem in coordination
of functions, programs, and activities
Keywords: Variansi Anggaran,
Belanja Langsung dan Tidak Langsung, Teori Komparatif, Asimetri Informasi
Penulis: Haryo Kuncoro
Kode Jurnal: jpmanajemendd080120
