Pengaruh Perbaikan Integritas Terhadap Efisiensi Belanja Pemerintah Daerah

Hasan Hasan, Benedictus Raksaka Mahi


This study aims to examine the effect of local government integrity on local government spending efficiency. This study uses the budget management index variable, which is the most relevant variable in the Integrity Assessment Survey constituent variables with regional expenditures. The sample in this study was 74 districts or cities in Indonesia using 2019 data. A two-step method was used in this study. The first method is Data Envelopment Analysis (DEA) which is used to determine the relative efficiency of the Regional Government with inputs in the form of total expenditure realization and output in the form of Economic Growth, Human Development Index, and the number of people who are not included in the category of poor people. After the efficiency value is determined, the next step is to test the effect of integrity on efficiency, using the multiple linear regression method. This study found that integrity in budget management has a positive and significant effect on the efficiency of local government spending. In other words, the less integrity a local government has, the higher the production costs and the less efficient the production process.


Penelitian ini bertujuan untuk menguji pengaruh integritas pemerintah daerah terhadap efisiensi belanja pemerintah daerah. Penelitian ini menggunakan variabel indeks pengelolaan anggaran yang merupakan variabel penyusun Survei Penilaian Integritas yang paling relevan dengan belanja daerah. Sampel dalam penelitian ini adalah 74 kabupaten atau kota di Indonesia menggunakan data tahun 2019. Dua langkah metode digunakan dalam penelitian ini. Metode pertama yaitu Data Envelopment Analisys (DEA) yang digunakan untuk menentukan efisiensi relatif dari pemerintah daerah dengan input berupa realisasi belanja total dan output berupa Pertumbuhan Ekonomi, Indeks Pembangunan Manusia, dan jumlah penduduk yang tidak termasuk dalam kategori penduduk miskin. Setelah nilai efisiensi ditentukan, langkah berikutnya untuk menguji pengaruh integritas terhadap efisiensi, digunakan metode regresi linier berganda. Penelitian ini menemukan jika integritas dalam pengelolaan anggaran berpengaruh positif dan signifikan terhadap efisiensi belanja pemerintah daerah. Dengan kata lain, semakin tidak berintegritas suatu pemerintahan daerah, maka biaya produksi akan semakin tinggi dan proses produksi menjadi kurang efisien.


efisiensi;integritas;korupsi;data envelopment analysis


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Jurnal Akuntansi dan Bisnis (JAB)
ISSN 1412-0852 (print), 2580-5444 (online)
Published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia

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