Friday, June 3, 2011

Budget Process and Performance of Local Government of Indonesia 2005-2009

Abstract
It has been a decade since Indonesia started to reform the budget system in line with the implementation of local autonomy, but it still failed to satisfy the financial information needed by the majority voters. This study attempts to explain the local government budget in Indonesia in three perspectives: government, political and public interest. Using a hierarchical multiple regression method, this study found that the local autonomy, which has long history of Indonesia reforms, still far from succeeded. This is due to the existence of violation and not complies with the commitment of implementing reliable accounting system and accountability. (Unpublished Working Paper, 2011).