Please use this identifier to cite or link to this item: https://repository.uksw.edu//handle/123456789/21614
Title: Determinan Perilaku Belanja Pengelola Keuangan Pemerintahan Daerah pada Akhir Tahun: Studi di Wilayah Eks Karesidenan Semarang, Provinsi Jawa Tengah
Authors: Hartanto, Siswo
Keywords: spending behavior;control environment;risk consideration;moral intensity;local governments’ financial officers
Issue Date: 2020
Publisher: Doktor Ilmu Manajemen Program Pascasarjana UKSW
Abstract: This study seeks to investigate the determinants of the end-of-year spending behavior of local governments’ financial officers based on the social cognitive theory (personal and environmental factors) and moral intensity. Our sample is 290 senior officers who administer the financial and operational expenditures of six regencies/cities in Eks Karesidenan Semarang, Central Java, Indonesia. Using the structural equation modeling (SEM), this paper demonstrates that multidimensional factors, including environmental (control environment), personal (risk consideration), and moral intensity, affect the end-of-year spending behavior of local governments’ financial officers. Other findings show that risk consideration mediates the effect of control environment and moral intensity on the end-of-year spending behavior of local governments’ financial officers.
Description: Tidak diizinkan karya tersebut diunggah ke dalam aplikasi Repositori Perpustakaan Universitas.
URI: https://repository.uksw.edu/handle/123456789/21614
Appears in Collections:D - Doctor of Management

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