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Perilaku disfungsional pada siklus penganggaran pemerintah: Tahap perencanaan anggaran

Author

Listed:
  • Indrawati Yuhertiana
  • Soeparlan Pranoto
  • Hero Priono

Abstract

Penelitian ini bertujuan untuk memetakan perilaku disfungsional yang terjadi pada siklus penganggaran pemerintah, khususnya pada tahap perencanaan anggaran. Penelitian dilakukan pada artikel yang dipublikasikan pada 18 prosiding Simposium Nasional Akuntansi (SNA). Penelitian dilakukan dengan studi literatur pada 1.569 artikel dengan 30 artikel terpilih. Dilakukan analisis konten untuk memetakan dan mengidentifikasi aspek psikologis, sosiologis dan politik terkait perilaku disfungsional pada tahap perencanaan dan ratifikasi. Aspek psikologi, sosiologi, politik dan perilaku disfungsional berhimpitan dalam tahap perencanaan anggaran. Partisipasi anggaran yang melibatkan masyarakat banyak ditemukan sebagai formalitas semu menyebabkan adanya kecenderungan moral hazard.

Suggested Citation

  • Indrawati Yuhertiana & Soeparlan Pranoto & Hero Priono, 2015. "Perilaku disfungsional pada siklus penganggaran pemerintah: Tahap perencanaan anggaran," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 19(1), pages 25-38.
    • Handle: RePEc:uii:jaaife:v:19:y:2015:i:1:p:25-38:id:4323
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