Kinerja Keuangan Daerah Sebelum dan Sesudah Otonomi Daerah pada Kabupaten/Kota di Daerah Istimewa Yogyakarta

Malia, Nuri (2015) Kinerja Keuangan Daerah Sebelum dan Sesudah Otonomi Daerah pada Kabupaten/Kota di Daerah Istimewa Yogyakarta. Jurnal thesis, STIE YKPN.

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Abstract

The purpose of this study to examines and analyze differences the financial performance of local governments before and after decentralization. Through regional autonomy and fiscal decentralization, local government has the authority to explore the role of the allocation of income and perform independently in setting development priorities. It is based on Law No. 32 of 2004 on Regional Government and Law No. 33 of 2004 on Financial Balance between Central and Local Government. The population in this study were all districts/cities in DIY in the period 1994-2012. The sample used is districts/cities in Yogyakarta namely Kulon Progo, Bantul, Gunung Kidul, Sleman, and Yogyakarta. Data used in this research is secondary data. Data analysis using Paired Sample T - Test. These results indicate that there is no difference Degree of Fiscal Decentralization district/cities in Yogyakarta before and after decentralization, there is no difference Financial Independence Ratio of districts/cities in Yogyakarta before and after autonomy, and there are differences in Harmony Ratio districts/cities in Yogyakarta before and after decentralization.

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan call number MAR k 271/2015
Uncontrolled Keywords: regional autonomy, degree of fiscal decentralization, regional financial independence, regional financial harmony
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 30 Jul 2019 01:43
Last Modified: 30 Jul 2019 01:43
URI: http://repository.stieykpn.ac.id/id/eprint/449

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