The Effect of Characteristics, Incumbent Status and Political Party Affiliation of Local Head on Local Expenditure Deviation

This research aims to examine the effect of characteristics, incumbent status and political party affiliation of local head on local expenditure deviation. The independent variables are age, education level, professional background, incumbent status and political party affiliation of local heads. The dependent variable is local expenditure deviation. The population is all local heads in Indonesia in 2018. The study samples are 157 Local heads. The sampling method used is purposive sampling technique. The data analysis method is multiple regression facilitated by SPSS version 26 software. The research results show that age, education level, professional background, and incumbent status of local head do not affect on local expenditure deviation. The political party affiliation of local head has a positive effect on local expenditure deviation. Keywords:Characteristics of Local heads, Incumbent Status, Political Party Affiliation, Local Expenditure Deviation DOI: 10.7176/PPAR/11-6-07 Publication date:July 31st 202