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Fiscal decentralization after implementation of local government autonomy in Indonesia

Fadzil, Faudziah Hanim and Nyoto, Harryanto (2011) Fiscal decentralization after implementation of local government autonomy in Indonesia. World Review of Business Research, 1 (2). pp. 51-70. ISSN 1838-3955

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This research aims to explain the relationship between local fiscal capacities,intergovernmental transfers with the realization of the budget. Using the sample budget of 190 districts in Indonesia, three hypotheses have been tested. The results of this study indicate a high dependence of local governments, to grants from the national government. Although there are close links between local fiscal capacities with performance budgeting, intergovernmental transfers are not fully mediating the relationship.

Item Type: Article
Uncontrolled Keywords: Local own revenue, grants and transfer, local government budget
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Prof. Madya Dr. Faudziah Hanim Fadzil
Date Deposited: 09 Sep 2015 09:09
Last Modified: 24 Apr 2016 02:11
URI: http://repo.uum.edu.my/id/eprint/15432

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