Jurnal Simposium Nasional Akuntansi XIII (SNA 13)

IDENTIFIKASI FAKTOR-FAKTOR PENYEBAB TERJADINYA KETERLAMBATAN DALAM PENYUSUNAN APBD (Studi Kasus Kabupaten Rejang Lebong Tahun Anggaran 2008-2010)

Chitra Ariesta Pandan Wangi
Irwan Taufiq Ritonga

Fakultas Ekonomika dan Bisnis, Universitas Gadjah Mada

Abstract

Lateness of APBD preparation becomes a phenomenon in local government budgeting in Indonesia. The phenomenon is experienced by many local governments in Indonesia. Schedule of APBD preparation which is stated by regulations has not been applied yet by local governments. This phenomenon leads to retardation in regional economic growth. Based on the fact, it is need to solve this problem.

The first step is to identify factors causing lateness of APBD preparation . The purpose of this research is to identify factors causing the phenomenon by using Local Government of Rejang Lebong as a sample. Process to identify these factors is Exploratory Factor Analysis (EFA).

The result of this research showed that there are five factors causing lateness of APBD preparation. Those factors are (1) executive and legislative relationship factor, (2) educational background factor, (3) performance indicator factor, (4) commitment factor, and (5) arranger of APBD factor.

Keywords: lateness of APBD preparation, factor analysis, executive and legislative relationship, educational background, performance indicator, commitment, arranger of APBD.

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