摘要：his study aims to examine the effects of incumbent opportunistic behavior onbudget compilation related to the simultaneous election of regional heads(pemilukada) in regencies, cities, and provinces in Indonesia in 2017. Inaddition, the study also examines differences in incumbent opportunisticbehavior when preparing budgets for elected incumbent heads comparedwith those who did not get elected as well as differences in incumbentopportunistic behavior a year prior to and during the simultaneous elections.The research population comprises all regencies, cities, and provinces inIndonesia. The sampling method used for this study was purposive sampling.Data were analyzed using multiple linear regression and different types of t-Tests. The results of the analysis showed that PAD and SiLPA had an effect onthe incumbent opportunism behavior and DAK had no effect on incumbentopportunism behavior. The results of different t-Tests revealed differences inincumbent opportunistic behaviors of winners and losers as well as differencesin incumbent opportunistic behavior in the budgeting year prior to and duringthe post-conflict simultaneous local elections held in 201.
其他摘要：Penelitian bertujuan mengkaji pengaruh perilaku oportunistik incumbentmenyusun anggaran terkait pemilihan umum kepala daerah (pemilukada)serentak kabupaten, kota dan provinsi di Indonesia tahun 2017. Penelitian jugamenguji perbedaan perilaku
关键词：Incumbent opportunistic behavior; elections of regional heads;regional income and expenditure budget
其他关键词：Oportunistik incumbent; pemilukada; anggaran pendapatan danbelanja daerah
