KINERJA KEUANGAN DAERAH PADA ERA OTONOMI DAERAH (Suatu Kajian Empiris di propinsi Jawa Timur)

Abstract

The objectives of this study were to empirically compare and analyze the financial performance of municipal/city goverment before and after the autonomy policy. using three measurements for financial performance-expenditure capability, mobility and fiscal decentralization -this study perform the comparison due to "the autonomy policy" in the economic condition of fiscal stress (economic crisis). The hypothesis were tested using paired sample t test and wilcoxon match pairs test. The result show that genarally there are no diffrent of the municipal/city government financial performance before and after the autonomy policy, except for the financial decentralization.