Proceedings of the International Conference of Democratisation in Southeast Asia (ICDeSA 2019)

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The impact of government transfers and expenditure assignments as part of fiscal decentralization on the level of corruption: Evidence from Indonesia

Authors
Riya Handaka, Ibrahim Harriadi
Corresponding Author
Riya Handaka
Available Online November 2019.
DOI
10.2991/icdesa-19.2019.63How to use a DOI?
Keywords
Government Transfer; expenditure assignment; fiscal decentralization; the level of corruption
Abstract

Since 1999 Indonesia has provided as much autonomy as possible. Regional autonomy is provided together with funding through fund transfers and also flexibility in the budget. Fund transfers from the central government are used by local governments to fund expenditures following the desired needs. But on the other hand, the provision of authority makes the amount of corruption in Indonesia increase. This study aims to examine the effect of central government fund transfers and expenditure assignments as part of fiscal decentralization on the level of corruption in Indonesia. This study is a quantitative study with analysis using the most unusual multiple linear regression with a fixed-effect model. The object of this research is all provinces in Indonesia by taking data from 4 years 2013-2016. The results of this study prove that government transfer and expenditure assignment which are the measurement of fiscal decentralization in this study have a positive and significant impact on the level of corruption in Indonesia

Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the International Conference of Democratisation in Southeast Asia (ICDeSA 2019)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
November 2019
ISBN
978-94-6252-835-2
ISSN
2352-5398
DOI
10.2991/icdesa-19.2019.63How to use a DOI?
Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

risenwbib
TY  - CONF
AU  - Riya Handaka
AU  - Ibrahim Harriadi
PY  - 2019/11
DA  - 2019/11
TI  - The impact of government transfers and expenditure assignments as part of fiscal decentralization on the level of corruption: Evidence from Indonesia
BT  - Proceedings of the International Conference of Democratisation in Southeast Asia (ICDeSA 2019)
PB  - Atlantis Press
SP  - 307
EP  - 310
SN  - 2352-5398
UR  - https://doi.org/10.2991/icdesa-19.2019.63
DO  - 10.2991/icdesa-19.2019.63
ID  - Handaka2019/11
ER  -