Oleh: Hendra
Tris Tomy
ABSTRAK
Tujuan
penelitian ini adalah (1) menganalisis pengaruh variabel regulasi, transparansi,
perilaku opportunistik, kompensasi dan
hukuman, peran dan fungsi legislatif, serta informasi dan komunikasi terhadap konsistensi
perencanaan dan penganggaran di Kabupaten Bangka secara parsial maupun simultan
dalam perspektif New Institutional Economic
(NIE), dan (2) untuk mengetahui faktor yang paling dominan pengaruhnya terhadap
konsistensi perencanaan dan penganggaran di Kabupaten Bangka.
Teknik
pengambilan sampel dilakukan dengan purposive
sampling. Metode yang digunakan dalam penelitian ini adalah regresi
logistik biner (Binary Logistic
Regression). Pengujian akurasi model regresi digunakan untuk menilai
akurasi model regresi, dalam penelitian ini diukur dengan nilai Chi-Square dengan Uji Hosmer dan Lemeshow.
Hasil
analisis regresi logistik biner diperoleh bahwa variabel independen yang
terdiri dari variabel regulasi, variabel transparansi, variabel perilaku opportunistik, variabel kompensasi dan hukuman,
variabel peran dan fungsi legislatif serta variabel informasi dan komunikasi secara
simultan berpengaruh signifikan terhadap konsistensi perencanaan dan
penganggaran di Kabupaten Bangka. Secara parsial, variabel kompensasi dan
hukuman tidak berpengaruh terhadap konsistensi perencanaan dan penganggaran.
Dari
hasil uji ekspektasi B diketahui bahwa variabel peran dan fungsi legislatif
mempunyai probabilitas terbesar dalam mempengaruhi konsistensi perencanaan dan
penganggaran di Kabupaten Bangka.
Kata
kunci: Konsistensi perencanaan dan penganggaran, regresi logistik biner, New Institutional Economic.
ABSTRACT
The purpose of
this Research is; (1) to analyze the effect of regulator variables,
transparency, opportunistic behavior, compensation and punishment, the role and
legislative function, as well as information and communication to the consistency
of planning and budgeting in Bangka Regency partially and simultaneously in the
perspective of new institutional economics (NIE), and (2) to determine the most
dominant influence on consistency of planning and budgeting in the District of
Bangka.
Sample selecting
and gathering technique in this research is done with purposive sampling. The method used in this research is Binary Logistic
Regression and the accuracy test of regression models used to assess accuracy
of regression model of which measured using Chi-Square value with Hosmer and
Lemeshow test.
Binary logistic
regression analysis showed that independent variable which consists of regulatory
variable, transparency variable, opportunistic behavior variable, compensation
and punishment variable, roles and functions of the legislature variable as
well as information and communication
variable simultaneously have significant effect on the consistency of planning
and budgeting in Bangka Regency. Partially, variable compensation and
punishment does not affect the consistency of planning and budgeting.
From results of
B expectation test is known that the role and functions of the legislature
variable has the highest probability in its affect towards the consistency of
planning and budgeting in the District of Bangka.
Key words: Consistency
of planning and budgeting, binary logistic regression, the new institutional
economics
