Perilaku oportunistik legislatif dalam penganggaran daerah : Aplikasi agency theory di sektor publik :: Studi pada kabupaten-kota se-Provinsi Nusa Tenggara Timur

FLORENSIA, Theresia Maria, Dra. Sri Handaru Yuliati, M.B.A

2009 | Tesis | S2 Magister Ekonomika Pembangunan

Diberlakukannya otonomi daerah di Indonesia berdasarkan UU No.22/1999 tentang Pemerintahan Daerah memberi peluang diaplikasikannya teori keagenan dalam penganggaran daerah. Teori ini melihat hubungan antara pemerintah daerah–DPRD (legislatif)–rakyat (voters). Legislatif adalah principal bagi eksekutif sekaligus agen bagi voters (pemilih). Asimetri informasi antara eksekutif dan legislatif dalam proses pengalokasian anggaran daerah, khususnya saat perubahan APBD menjadi tidak berarti ketika legislatif menggunakan keunggulan kekuasaan yang dimilikinya akibat amanat UU No.22/1999 sehingga eksekutif sulit menolak rekomendasi legislatif untuk mengalokasikan anggaran sesuai preferensinya. Perubahan UU No.22/1999 menjadi UU No.32/2004 tentang pemerintahan Daerah berusaha mengurangi perilaku oportunistik legislatif. Penelitian ini bertujuan untuk mengidentifikasi: (1) apakah perilaku oportunistik legislatif kabupaten/kota se-Provinsi Nusa Tenggara Timur dalam pengalokasian anggaran saat perubahan APBD dipengaruhi oleh perubahan PAD dan SiLPA, dan (2) apakah legislatif kabupaten/kota se-Provinsi Nusa Tenggara Timur setelah perubahan UU No. 22/1999 menjadi UU No. 32/2004 berperilaku oportunistik dalam pengalokasian anggaran daerah saat perubahan APBD. Data yang digunakan adalah data sekunder dari enam belas kabupaten/kota se-Provinsi Nusa Tenggara Timur selama periode penelitian tahun 2003-2006, yang meliputi perubahan PAD dari APBD murni ke Perubahan APBD, SiLPA dan perubahan anggaran pendidikan, perubahan anggaran kesehatan, perubahan anggaran legislatif, perubahan anggaran sekretariat dewan & perubahan anggaran sekretariat daerah, dan bersumber dari Biro Keuangan dan Biro Administrasi Pembangunan Sekretariat Daerah Provinsi Nusa Tenggara Timur. Alat analisis yang digunakan adalah regresi data panel dengan pendekatan fixed effect metode GLS. Hasil penelitian menunjukkan bahwa perubahan PAD berpengaruh positif dan signifikan terhadap perilaku oportunistik legislatif dalam pengalokasian anggaran daerah saat perubahan APBD. SiLPA berpengaruh negatif dan signifikan terhadap perilaku oportunistik legislatif dalam pengalokasian anggaran daerah saat perubahan APBD. Selain itu tidak ditemukan bukti adanya perubahan perilaku oportunistik legislatif dalam pengalokasian anggaran saat perubahan APBD baik sebelum maupun setelah diberlakukannya UU No. 32/2004.

Implementation of the Local Autonomy Program in Indonesia on the base of Law No. 22/1999 on Local Government provides a chance for the application of agency theory in local budgeting. The theory addresses a relationship between local government, the People Representative Board at a local level (DPRD), and people (voters). Legislative was principle for executive as well as an agent for the voters. Information asymmetry between executive and legislative was no longer significant when the latter used its discretionary power for allocating local budget, particularly in the revision of the Local Budget (APBD). The discretionary power owned by the legislative as a consequence of mandate of Law No. 22/1999 caused the executive difficult to reject the recommendation of the former to accommodate personal or group interests in allocating the local budget. The revision of Law No. 22/1999 into Law No. 32/2004 on Local Government actually sought to reduce the opportunistic behavior of the legislative. Purposes of this study was to identify (1) whether the opportunistic behavior of the legislative of all regencies/municipalities of East Nusa Tenggara Province in allocating the budget at the revision of the Local Budget was highly influenced by changes in local revenue (PAD) and SiLPA, and (2) whether the legislative of all the regencies/municipalities of East Nusa Tenggara Province after the amendment of Law No. 22/1999 into Law No. 34/2004 remained to be opportunistic in behavior of allocating the budget when making the revision of the Local Budget. Data used were secondary data obtained from sixteen regencies/municipalities of East Nusa Tenggara during a period of 2003-2006, particularly focusing on changes in local revenue of the Local Budget into those in the Local Budget, SiLPA, and the revisions of education, health and legislative budgets as well as those of the budgets for both the secretariat of legislative board and the secretariat of local government. The data were obtained from the Budget Section of Regency/ Municipality in Bureau of Finance and Bureau of Development Administration of the Local Secretariat of East Nusa Tenggara Province. Analysis instrument of the study was panel data regression with a fixed effect approach and the GLS method. Result of the study shows that changes in local revenue have significantly positive influence on the opportunistic behavior of the legislative in allocating the budget at the revision of the Local Budget; those in SiLPA have significantly negative influence on the opportunistic behavior of the legislative in allocating the budget when making the revision of the Local Budget, and there was actually no change in opportunistic behavior of the legislative in allocating the budget when making the revision the Local Budget both before and after Law No. 32/2004 on Local Government was enacted by the central government.

Kata Kunci : Otonomi daerah,Eksekutif,Legislatif,APBD,Teori keagenan,Asimetri informasi,Keunggulan kekuasaan,Perilaku oportunistik,Political corruption, Local autonomy, Executive, Legislative, Local Budget, Agency theory, Information asymmetry, Discretionary power, Op