The Role of Agency and Institutional Theory in the Planning and Realization for Capital Expenditures
The capital expenditures are part of direct expenditure in the regional budget. The other elements of capital expenditures are: personnel expenditure, and spending on goods and services. Planning and realization for capital expenditure in the regional budget for each Government Regional Work Unit...
Đã lưu trong:
| Tác giả chính: | |
|---|---|
| Năm xuất bản: |
Universitas Negeri Semarang
2018
|
| Chủ đề: | |
| Truy cập Trực tuyến: | http://lrc.quangbinhuni.edu.vn:8181/dspace/handle/DHQB_123456789/3731 |
| Tags: |
Thêm thẻ
Không có thẻ, Hãy là người đầu tiên gắn thẻ bản ghi này!
|
| id |
oai:localhost:DHQB_123456789-3731 |
|---|---|
| recordtype |
dspace |
| spelling |
oai:localhost:DHQB_123456789-37312018-10-22T08:42:43Z The Role of Agency and Institutional Theory in the Planning and Realization for Capital Expenditures Hifni, Syaiful Social Sciences Theory of Agency Institutional Theory Social Welfare ASEAN Economi Community (AEC) The capital expenditures are part of direct expenditure in the regional budget. The other elements of capital expenditures are: personnel expenditure, and spending on goods and services. Planning and realization for capital expenditure in the regional budget for each Government Regional Work Units is a part of policy regional financial management in fiscal decentralization policy which need be increased to achieve value significantly over time. Increasing in planning and realization of capital expenditures is directly related to the amount of capital expenditure element that strengthens physical infrastructure which would strengthen economic growth for social welfare, regional competitiveness for facilitation and liberalization a single market and production base in AEC era. This study examines the role of agency theory and institutional theory in relation with planning and realization of capital expenditures of 82 (Eighty Two) Government Work Units of 3 (Three) regional government, namely Banjarmasin City, Banjar District, and Tanah Laut District in South Kalimantan Province. This study contributes to the accounting literature to assess role of conceptual framework with agency theory and institutional theory. The result of study showed: there are differences in the implementation of capital expenditure to meet AEC pillars and social welfare purposes by increasing capital expenditure through the role of the agency theory, and institutional theory. Relationship of agency theory and institutional theory with social welfare and AEC with the amount of C Contingency coefficient 0,313 and Cramer Coefficient of Association 0.191 indicates there are “Moderate correlation: substantial relationship” and “Small correlation; Lower relationship association 2018-07-26T09:16:09Z 2018-07-26T09:16:09Z 2017 http://lrc.quangbinhuni.edu.vn:8181/dspace/handle/DHQB_123456789/3731 Universitas Negeri Semarang |
| institution |
Trung tâm Học liệu Đại học Quảng Bình (Dspace) |
| collection |
Trung tâm Học liệu Đại học Quảng Bình (Dspace) |
| topic |
Social Sciences Theory of Agency Institutional Theory Social Welfare ASEAN Economi Community (AEC) |
| spellingShingle |
Social Sciences Theory of Agency Institutional Theory Social Welfare ASEAN Economi Community (AEC) Hifni, Syaiful The Role of Agency and Institutional Theory in the Planning and Realization for Capital Expenditures |
| description |
The capital expenditures are part of direct expenditure in the regional budget. The other elements
of capital expenditures are: personnel expenditure, and spending on goods and services. Planning
and realization for capital expenditure in the regional budget for each Government Regional Work
Units is a part of policy regional financial management in fiscal decentralization policy which need
be increased to achieve value significantly over time. Increasing in planning and realization of
capital expenditures is directly related to the amount of capital expenditure element that strengthens
physical infrastructure which would strengthen economic growth for social welfare, regional
competitiveness for facilitation and liberalization a single market and production base in AEC era.
This study examines the role of agency theory and institutional theory in relation with planning
and realization of capital expenditures of 82 (Eighty Two) Government Work Units of 3 (Three)
regional government, namely Banjarmasin City, Banjar District, and Tanah Laut District in South
Kalimantan Province. This study contributes to the accounting literature to assess role of conceptual
framework with agency theory and institutional theory. The result of study showed: there are
differences in the implementation of capital expenditure to meet AEC pillars and social welfare
purposes by increasing capital expenditure through the role of the agency theory, and institutional
theory. Relationship of agency theory and institutional theory with social welfare and AEC with the
amount of C Contingency coefficient 0,313 and Cramer Coefficient of Association 0.191 indicates
there are “Moderate correlation: substantial relationship” and “Small correlation; Lower relationship
association |
| author |
Hifni, Syaiful |
| author_facet |
Hifni, Syaiful |
| author_sort |
Hifni, Syaiful |
| title |
The Role of Agency and Institutional Theory in the Planning and Realization for Capital Expenditures |
| title_short |
The Role of Agency and Institutional Theory in the Planning and Realization for Capital Expenditures |
| title_full |
The Role of Agency and Institutional Theory in the Planning and Realization for Capital Expenditures |
| title_fullStr |
The Role of Agency and Institutional Theory in the Planning and Realization for Capital Expenditures |
| title_full_unstemmed |
The Role of Agency and Institutional Theory in the Planning and Realization for Capital Expenditures |
| title_sort |
role of agency and institutional theory in the planning and realization for capital expenditures |
| publisher |
Universitas Negeri Semarang |
| publishDate |
2018 |
| url |
http://lrc.quangbinhuni.edu.vn:8181/dspace/handle/DHQB_123456789/3731 |
| _version_ |
1717292440444993536 |
| score |
9,463379 |