BELANJA DISKRESIONER DAN PENGADAAN ASET TETAP: PENGARUHNYA TERHADAP KELEMAHAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH DAERAH

Celcia Gustina Maharani, . (2025) BELANJA DISKRESIONER DAN PENGADAAN ASET TETAP: PENGARUHNYA TERHADAP KELEMAHAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH DAERAH. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

The results of the BPK's audit of 546 local governments in 2023 show that there were 8,078 findings on 13,271 problems, of which 5,426 (41%) were related to SPI weaknesses. On the other hand, cases of fraud related to discretionary spending are still often found, including grant spending and social assistance spending. This shopping has a great risk of abuse due to its situational nature. In addition, many weaknesses were found in SPI related to capital expenditure. Capital expenditure is realized for the procurement of fixed assets and tends to have a large nominal, so there is a risk of fraud. The purpose of this study is to analyze the influence between grant spending, social assistance spending, and capital expenditure on the weakness of local government SPI. This study examined 321 local governments on the island of Java in 2021-2023. The hypothesis was tested based on panel data regression analysis. The results of the study explained that grant spending has a negative effect on the weakness of SPI. Meanwhile, social assistance spending has no effect on SPI's weakness. On the other hand, capital expenditure has a negative effect on the weakness of SPI in local governments. Meanwhile, the results of this study explain that local governments are considered capable of managing their expenditures efficiently, so that discretionary expenditure and capital expenditure can be increased with the aim of improving services to the community.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2210112116] [Pembimbing: Dewi Darmastuti] [Penguji 1: Anda Dwiharyadi] [Penguji 2: Murdhaningsih]
Uncontrolled Keywords: Capital Expenditure; Discretionary Spending; Grant spending; Social Assistance Spending; Weaknesses of the Internal Control System.
Subjects: H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: CELCIA GUSTINA MAHARANI
Date Deposited: 27 Mar 2026 03:30
Last Modified: 27 Mar 2026 03:31
URI: http://repository.upnvj.ac.id/id/eprint/41152

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