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Received August 27, 2018 Revised from September 23, 2019 Accepted October 30, 2019 Available online March 15, 2019 This study seeks to investigate the determinants of the end-of-year spending behavior of local governments’ financial officers based on the social cognitive theory (personal and environmental factors) and moral intensity. Our sample is 290 senior officers who administer the financial and operational expenditures of regencies/ cities in Indonesia. Using the structural equation modeling (SEM), this paper demonstrates that multidimensional factors, including environmental (control environment), personal (risk consideration), and moral intensity, affect the end-of-year spending behavior of local governments’ financial officers. Other findings show that risk consideration mediates the effect of moral intensity on the end-of-year spending behavior of local governments’ financial officers. JEL classification: H72, H76, R50 DOI: 10.14254/1800-5845/2020.16-1.13

The Determinants of the End-of-Year Spending Behavior of Local Governments’ Financial Managers: A Lesson Learn from Indonesia