Rakhman, Fuad and Saudagaran, Shahrokh (2023) The effect of political budget cycle on local governments' financial statements in a young democracy. PUBLIC MONEY & MANAGEMENT, 43 (5). pp. 512-520. ISSN 0954-0962
Full text not available from this repository. (Request a copy)Abstract
IMPACTThis article investigates whether the political budget cycle exists among local governments in Indonesia by examining if there are significant decreases in surplus and cash holdings and increases in current liabilities around election years. Investigating the political budget cycle in Indonesia is important because it is a young democracy where the political budget cycle is usually more prevalent. As local governments' financial reports are publicly available, concerned citizens can use the financial reports to detect the presence of political budget cycles and to assess their magnitude. This increases budget transparency which, in turn, increases accountability to voters-particularly at the local level.
Item Type: | Article |
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Uncontrolled Keywords: | Budget surplus; cash holding; Indonesia; local government; political budget cycle; young democracy |
Subjects: | H Social Sciences > HJ Public Finance |
Divisions: | Faculty of Economics & Business > Master in Accounting (M.Acc.) |
Depositing User: | Sri JUNANDI |
Date Deposited: | 31 Oct 2024 00:48 |
Last Modified: | 31 Oct 2024 00:48 |
URI: | https://ir.lib.ugm.ac.id/id/eprint/10163 |