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Budget Implementation in a Risky Environment: Evidence from the Indonesian Public Sector

Fuad Rakhman, (2019) "Budget implementation in a risky environment: evidence from the Indonesian public sector", Asian Review of Accounting, Vol. 27 Issue: 2, pp.162-176, DOI:10.1108/ARA-01-2018-0020

Posted: 13 Jun 2019

See all articles by Fuad Rakhman

Fuad Rakhman

Universitas Gadjah Mada (UGM) - Faculty of Economics and Business (FEB)

Date Written: December 5, 2017

Abstract

This study finds that the level of budget implementation is affected by the leadership factors (i.e. mayors’ term, tenure and age) and the proportion of capital expenditures. The level of budget implementation is relatively lower when the mayor is in the second term, is in the early years of the five-year tenure and is over 60 years old. Higher proportion of capital expenditures also reduces the level of budget implementation.

Keywords: local government, budget implementation

Suggested Citation

Rakhman, Fuad, Budget Implementation in a Risky Environment: Evidence from the Indonesian Public Sector (December 5, 2017). Fuad Rakhman, (2019) "Budget implementation in a risky environment: evidence from the Indonesian public sector", Asian Review of Accounting, Vol. 27 Issue: 2, pp.162-176, DOI:10.1108/ARA-01-2018-0020, Available at SSRN: https://ssrn.com/abstract=3396353

Fuad Rakhman (Contact Author)

Universitas Gadjah Mada (UGM) - Faculty of Economics and Business (FEB) ( email )

Bulaksumur
Yogyakarta 55281
Indonesia

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