The Evaluation of Fiscal Decentralization Implementation

Badrudin, Rudy and Mayangsari, Mayangsari (2023) The Evaluation of Fiscal Decentralization Implementation. WAHANA: Jurnal Ekonomi, Manajemen dan Akuntansi, 26 (1). pp. 60-74. ISSN 2685-1415 (Online) | 1410-8224 (Print)

Text The Evaluation of Fiscal Decentralization Implementation.pdf Download (427kB)

Abstract

The objective of study is conducted in order to evaluate the fiscal decentralization in Central Java Province by analyzing the effect of fiscal decentralization on capital expenditure, economic growth, and social welfare in 35 districts in Central Java Province based on data from 2015 to 2019 with capital expenditure and economic growth as intervening variable. The Central Java Province is a province who does not have regional divisions so its originality or authenticity of the territorial integrity of the regional autonomy will be seen into force since 2001. The year of 2015 to 2019 is a 15-years period of fiscal decentralization implementation in Indonesia after 2001. The analytical method used is based on the Partial Least Square (PLS) which follows the structural equation model (SEM) model for testing hypothesis (α = 5%). The findings of study are fiscal decentralization has a positive significant effect on capital expenditure, economic growth, and social welfare; capital expenditure has a negative significant effect on economic growth but has a positive significant effect on social welfare; and economic growth has a positive significant effect on social welfare in regency and city in Central Java Province.

Item Type:	Article
Uncontrolled Keywords:	fiscal decentralization; capital expenditure; growth; welfare
Subjects:	MANAJEMEN > Manajemen Keuangan
Divisions:	Dosen STIE YKPN > Artikel > Jurnal
Depositing User:	Unnamed user with email webmaster@stieykpn.ac.id
Date Deposited:	30 Mar 2023 02:08
Last Modified:	30 Mar 2023 02:08
URI:	http://repositorybaru.stieykpn.ac.id/id/eprint/782

Actions (login required)

View Item