This study aims to find out how the effect of political competition, in this case the concentration of political parties and government fragmentation on the chances of regional budget delays. This study uses annual panel data from 509 local governments in the period 2009-2017 which is then analyzed with binary regression logistic. This study shows that political competition has an effect on the likelihood of delays in determining the APBD. From the aspect of concentration of political parties it is known that the higher the concentration of political parties in an area, will reduce the chance of delays in determining the APBD in the local government. Whereas the regional government which is divided government significantly increases the chances of delays in determining the APBD. This indicates that the APBD determination process cannot be separated from the political dynamics between the executive and legislative branches in the regions. This study recommends that the central government establish specific legislation regarding delays in the stipulation of the regional budget, which regulates checks and balances in the budgeting process in the regions, and establishes a firmer reward and punishment related to the timeliness of establishing the regional budget.
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