Evaluating financial performance in local government: A study in South Sulawesi Province (Indonesia)

Ramadhan Pirade, H. Abdul Rahman Mus, Hj. Masdar Mas’ud, Hj. Andi Nirwana Nur


This study investigates the financial performance measurement (fiscal decentralization, allocation of capital expenditure, economic growth effect on the regional own revenue) in South Sulawesi Province (Indonesia) local government. The database used is sourced from the Central Statistics Agency and the financial statements 24 County and City on 2012-2016, in order to obtain a total sample of 120 units of the sample. The results of the panel regression analysis using Eviews program 9 shows that increasing fiscal decentralization, capital expenditure and hence economic growth increasingly important role in increasing on the regional own revenue.  Recommendations of these studies to the parties concerned to be pursued acceleration of economic growth quality and useful for the improvement of the regional own revenue (PAD) and creating equitable economic growth, especially in economic sectors that are closely related to the acceptance of the PAD. This study is very important that further research is necessary to perform additional variables with a longer observation time. Later research can also be done in other provinces in the entire territory of the Republic of Indonesia even more wide-ranging.

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DOI: https://doi.org/10.5296/rbm.v5i2.12791


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Copyright (c) 2018 Ramadhan Pirade, H. Abdul Rahman Mus, Hj. Masdar Mas’ud, Hj. Andi Nirwana Nur

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