Effect of the Contents of Information on the Accountability of the Implementation of the Regional Revenue and Expenditure Budget Against the Re-Election of Incumbents

摘要

This paper aims to explore the extent to which the use of accounting information contented in the report on the performance of local government performance influences voter behavior in the re-election of incumbent regional heads. Based on changes that are recommended by New Public Management (NPM) in the accounting of the public sector to give attention to citizens/voters in order to evaluate the performance of local governments. To do so, start from the following research question: Can the accounting information disclosed by local governments affect the re-election of regional heads in Indonesia? This research is based on agency theory as a grand theory with rational choice theory as a supporting theory. This study uses secondary data from the Directorate General of Financial Management of the Indonesian Republic Finance Ministry (DJPK Ministry of Finance of the Republic of Indonesia) to Realization of Regional Revenue and Expenditure Budget in 2017 and while information data on Unemployment and poverty is obtained from the central statistics agency (https://www.bps.go.id) and from the official website of the regional government and the respective Regional People's Representative Council. The data while the election was obtained from the official website of the Election Committee https://www.kpu.go.id/ and the official website of each region. This study uses binary logistic regression and uses purposive sampling. Before the regression test, it is examined by using the classical assumption tests. The results showed the contents of accounting information contained in the accountability report. The regional income and expenditure budgeting influences the electability of incumbent re-election, among others, the ratio of regional income to total income, capital expenditure ratio and poverty level positively influences the re-election of incumbents, while the tax revenue ratio the total income, the ratio of total expenditure to total income, the ratio of expenditure on goods and services to total income, and the unemployment rate does not affect the electability of re-election of incumbents. An understanding of information accounting content expressed by the local government voters can make the basis for assessing whether the incumbent regional head is worthy of the opportunity to reign or not. The results of the study provide input to the local government to determine the regulations and policies that will come regarding the accountability of financial statements so that there is no misuse of authority resulting in corruption, collusion, and nepotism.