PENGANGGARAN BELANJA BANTUAN SOSIAL DAN BELANJA HIBAH SEBELUM DAN PADA SAAT PEMILIHAN UMUM KEPALA DAERAH TAHUN 2015

Authors

  • Sri Suranta Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Sebelas Maret
  • Ristian Pangarso Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Sebelas Maret

Abstract

The purpose of this study is to determine differences in the allocation of grant expenditure and social assistance expenditure before and during the local elections, both the local incumbent and non-incumbent. In 2015, there are 260 District/City Election organizers, 228 District / City have completed data. This study uses paired Sample T test. The results show that the proportion of grant expenditure and social assistance expenditure at the time of the election is not greater than the proportion of grant expenditure and social assistance expenditure at the prior to the election for the incumbent and social assistance expenditure for the non-incumbent. But, there is not difference the proportion of grant expenditure at the time of the election is as well as at the prior to the election. Keywords: grant expenditure, social assistance expenditure, incumbent, non incumbent.

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Published

2017-06-13