The Role of Agency and Institutional Theory in the Planning and Realization for Capital Expenditures
The capital expenditures are part of direct expenditure in the regional budget. The other elements of capital expenditures are: personnel expenditure, and spending on goods and services. Planning and realization for capital expenditure in the regional budget for each Government Regional Work Units i...
Saved in:
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universitas Negeri Semarang
2017-03-01
|
| Series: | Jurnal Dinamika Akuntansi |
| Subjects: | |
| Online Access: | https://journal.unnes.ac.id/nju/index.php/jda/article/view/12001 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1850231713528020992 |
|---|---|
| author | Syaiful Hifni |
| author_facet | Syaiful Hifni |
| author_sort | Syaiful Hifni |
| collection | DOAJ |
| description | The capital expenditures are part of direct expenditure in the regional budget. The other elements of capital expenditures are: personnel expenditure, and spending on goods and services. Planning and realization for capital expenditure in the regional budget for each Government Regional Work Units is a part of policy regional financial management in fiscal decentralization policy which need be increased to achieve value significantly over time. Increasing in planning and realization of capital expenditures is directly related to the amount of capital expenditure element that strengthens physical infrastructure which would strengthen economic growth for social welfare, regional competitiveness for facilitation and liberalization a single market and production base in AEC era. This study examines the role of agency theory and institutional theory in relation with planning and realization of capital expenditures of 82 (Eighty Two) Government Work Units of 3 (Three) regional government, namely Banjarmasin City, Banjar District, and Tanah Laut District in South Kalimantan Province. This study contributes to the accounting literature to assess role of conceptual framework with agency theory and institutional theory. The result of study showed: there are differences in the implementation of capital expenditure to meet AEC pillars and social welfare purposes by increasing capital expenditure through the role of the agency theory, and institutional theory. Relationship of agency theory and institutional theory with social welfare and AEC with the amount of C Contingency coefficient 0,313 and Cramer Coefficient of Association 0.191 indicates there are Moderate correlation: substantial relationship and Small correlation; Lower relationship association. |
| format | Article |
| id | doaj-art-02bd3c48bb734f38be2095f75d55ef98 |
| institution | OA Journals |
| issn | 2085-4277 2502-6224 |
| language | English |
| publishDate | 2017-03-01 |
| publisher | Universitas Negeri Semarang |
| record_format | Article |
| series | Jurnal Dinamika Akuntansi |
| spelling | doaj-art-02bd3c48bb734f38be2095f75d55ef982025-08-20T02:03:27ZengUniversitas Negeri SemarangJurnal Dinamika Akuntansi2085-42772502-62242017-03-0191334810.15294/jda.v9i1.120016680The Role of Agency and Institutional Theory in the Planning and Realization for Capital ExpendituresSyaiful Hifni0Faculty of Economics, Universitas Lambung Mangkurat, Indonesia Jl. Brigjen Haji Hasan Basri No.29 Banjarmasin, Kalimantan Selatan, IndonesiaThe capital expenditures are part of direct expenditure in the regional budget. The other elements of capital expenditures are: personnel expenditure, and spending on goods and services. Planning and realization for capital expenditure in the regional budget for each Government Regional Work Units is a part of policy regional financial management in fiscal decentralization policy which need be increased to achieve value significantly over time. Increasing in planning and realization of capital expenditures is directly related to the amount of capital expenditure element that strengthens physical infrastructure which would strengthen economic growth for social welfare, regional competitiveness for facilitation and liberalization a single market and production base in AEC era. This study examines the role of agency theory and institutional theory in relation with planning and realization of capital expenditures of 82 (Eighty Two) Government Work Units of 3 (Three) regional government, namely Banjarmasin City, Banjar District, and Tanah Laut District in South Kalimantan Province. This study contributes to the accounting literature to assess role of conceptual framework with agency theory and institutional theory. The result of study showed: there are differences in the implementation of capital expenditure to meet AEC pillars and social welfare purposes by increasing capital expenditure through the role of the agency theory, and institutional theory. Relationship of agency theory and institutional theory with social welfare and AEC with the amount of C Contingency coefficient 0,313 and Cramer Coefficient of Association 0.191 indicates there are Moderate correlation: substantial relationship and Small correlation; Lower relationship association.https://journal.unnes.ac.id/nju/index.php/jda/article/view/12001Capital ExpenditureTheory of AgencyInstitutional TheorySocial WelfareASEAN Economi Community (AEC) |
| spellingShingle | Syaiful Hifni The Role of Agency and Institutional Theory in the Planning and Realization for Capital Expenditures Jurnal Dinamika Akuntansi Capital Expenditure Theory of Agency Institutional Theory Social Welfare ASEAN Economi Community (AEC) |
| title | The Role of Agency and Institutional Theory in the Planning and Realization for Capital Expenditures |
| title_full | The Role of Agency and Institutional Theory in the Planning and Realization for Capital Expenditures |
| title_fullStr | The Role of Agency and Institutional Theory in the Planning and Realization for Capital Expenditures |
| title_full_unstemmed | The Role of Agency and Institutional Theory in the Planning and Realization for Capital Expenditures |
| title_short | The Role of Agency and Institutional Theory in the Planning and Realization for Capital Expenditures |
| title_sort | role of agency and institutional theory in the planning and realization for capital expenditures |
| topic | Capital Expenditure Theory of Agency Institutional Theory Social Welfare ASEAN Economi Community (AEC) |
| url | https://journal.unnes.ac.id/nju/index.php/jda/article/view/12001 |
| work_keys_str_mv | AT syaifulhifni theroleofagencyandinstitutionaltheoryintheplanningandrealizationforcapitalexpenditures AT syaifulhifni roleofagencyandinstitutionaltheoryintheplanningandrealizationforcapitalexpenditures |