Pengaruh desentralisasi fiskal terhadap pendapatan asli daerah dan belanja publik Kabupaten/Kota di Pulau Jawa tahun 2006-2009

Aswar, Khoirul (2012) Pengaruh desentralisasi fiskal terhadap pendapatan asli daerah dan belanja publik Kabupaten/Kota di Pulau Jawa tahun 2006-2009. Al-Hisbah: Jurnal Akuntansi Keuangan dan Syariah, 1 (2). pp. 51-78. ISSN 2089-7162

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Abstract

The purpose of this study is to prove empirically effect of fiscal decentralization on PAD and public spending district/ city in Java. Data were collected based APBD report in 2006 until 2009. This data includes PAD, DP, and other income as a proxy of fiscal decentralization and size of public spending. Data were analyzed by means of classical assumption correlation and partial correlation using Statistical Package for Social Sciences (SPSS). The result of the analysis has been able to demonstrate empirically the effect of fiscal decentralization on PAD in the district / city on in Java. Fiscal decentralization is more focused on expenditure decentralization and not offset by revenues decentralization. This study also proved the positive effect of fiscal decentralization on the size of public spending. While the loan variable regions have a less significant effect when compared with equalization funds variable and other acceptance legitimate.

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