Financial discrepancies in political party funding by Indonesian local government authorities
Through different forms of decentralization variables, this study investigates Indonesian local government authorities' 2006 financial accountability reports in terms of local government authorities' contributing funds to political parties. Audit results by the Supreme Audit Body reveal th...
| Main Authors: | , , |
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| Format: | Journal Article |
| Published: |
Taylor and Francis
2013
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| Online Access: | http://hdl.handle.net/20.500.11937/18102 |
| _version_ | 1848749648109371392 |
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| author | Taplin, Ross Rusmin, Rusmin Brown, Alistair |
| author_facet | Taplin, Ross Rusmin, Rusmin Brown, Alistair |
| author_sort | Taplin, Ross |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | Through different forms of decentralization variables, this study investigates Indonesian local government authorities' 2006 financial accountability reports in terms of local government authorities' contributing funds to political parties. Audit results by the Supreme Audit Body reveal that many articles were violated by these authorities in regard to the distributing, administrating, and reporting of assistance funds from them to political parties. Each rupiah committed by the 221 local government authorities involved in this study violated, on average, 1.8 articles, indicating a low level of compliance. Critically, the study finds that administrative, fiscal, and political decentralization decreases discrepancies. The less administratively decentralized provincial authorities, where decision making is a level of government farther from the people, are more likely than non-provincial local government authorities to make discrepancies with political party legislation and regulations. Fiscally decentralized local government authorities, who earn a higher fraction of their revenue from local sources, also tend to have fewer discrepancies. Finally, politically decentralized authorities with a higher percentage of elected officials from the decentralized supporting ruling coalition, also have fewer discrepancies. |
| first_indexed | 2025-11-14T07:24:16Z |
| format | Journal Article |
| id | curtin-20.500.11937-18102 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T07:24:16Z |
| publishDate | 2013 |
| publisher | Taylor and Francis |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-181022017-09-13T15:59:26Z Financial discrepancies in political party funding by Indonesian local government authorities Taplin, Ross Rusmin, Rusmin Brown, Alistair Through different forms of decentralization variables, this study investigates Indonesian local government authorities' 2006 financial accountability reports in terms of local government authorities' contributing funds to political parties. Audit results by the Supreme Audit Body reveal that many articles were violated by these authorities in regard to the distributing, administrating, and reporting of assistance funds from them to political parties. Each rupiah committed by the 221 local government authorities involved in this study violated, on average, 1.8 articles, indicating a low level of compliance. Critically, the study finds that administrative, fiscal, and political decentralization decreases discrepancies. The less administratively decentralized provincial authorities, where decision making is a level of government farther from the people, are more likely than non-provincial local government authorities to make discrepancies with political party legislation and regulations. Fiscally decentralized local government authorities, who earn a higher fraction of their revenue from local sources, also tend to have fewer discrepancies. Finally, politically decentralized authorities with a higher percentage of elected officials from the decentralized supporting ruling coalition, also have fewer discrepancies. 2013 Journal Article http://hdl.handle.net/20.500.11937/18102 10.1080/01900692.2012.713287 Taylor and Francis restricted |
| spellingShingle | Taplin, Ross Rusmin, Rusmin Brown, Alistair Financial discrepancies in political party funding by Indonesian local government authorities |
| title | Financial discrepancies in political party funding by Indonesian local government authorities |
| title_full | Financial discrepancies in political party funding by Indonesian local government authorities |
| title_fullStr | Financial discrepancies in political party funding by Indonesian local government authorities |
| title_full_unstemmed | Financial discrepancies in political party funding by Indonesian local government authorities |
| title_short | Financial discrepancies in political party funding by Indonesian local government authorities |
| title_sort | financial discrepancies in political party funding by indonesian local government authorities |
| url | http://hdl.handle.net/20.500.11937/18102 |