Pengaruh Desentralisasi Fiscal terhadap Ukuran (Size) Pemerintah Daerah pada Kondisi Fiscal Stress: kasus pada pemerintah daerah kabupaten/kota di jawa tengah

Harimurti, Yohanes, Prof. Dr. Abdul Halim, M.B.A.

2006 | Tesis | S2 Accounting

This research has two aims. First, to give empirical evidence about the effect of fiscal stress condition -caused by Local Autonomy Act 1999- to the relation between fiscal decentralization and local government size. Second, Its attempt to show about the difference of local government size before and after the implementation of Local Autonomy Act 1999. There are 35 Local Government as the research object. The analysis have made to the realization of local budget during 1998/1999 until 2003, thats include original local revenue, tax sharing revenue, non tax sharing revenue, government spending and tax effort. Moderated multiple regression and paired sample test have implemented in this research. The research finding show that fiscal stress condition influence the relation between fiscal decentralization and local government size in different manner. In

condition of fiscal stress, the relation between original local revenue and local government size become weak. On the contrary, the relation between tax sharing revenue and local government size become strongly. However, non tax sharing revenue was not influence to local government size. This research fail to give evidence that there arent difference about the size of local government before and after the implementation of local autonomy

act 1999. The growth of local government spending are not statistically different. Authority sharing from central government to local government was not influential to public service capacity. Key Words: Fiscal Decentralization, Local Government Size, Fiscal Stress

Kata Kunci : Desentralisasi Fiscal; Kebijakan Fiscal; Ukuran Pemerintah Daerah; Fiscal Stress; keuangan Daerah