PENGARUH TINGKAT KEMANDIRIAN DALAM MEMENUHI KEBUTUHAN FISKAL DAERAH, TINGKAT KEMANDIRIAN DALAM MENGELOLA POTENSI DAERAH DAN SiLPA TERHADAP TINGKAT KINERJA PELAYANAN PUBLIK (Studi pada Pemerintah Daerah Kabupaten/ Kota di Jawa Tengah Tahun 2006 -2012)
Abstract: The aims of this
research are to examine the influence of autonomy level to fulfill local
fiscal’s need, to examine autonomy level to manage local potency and to examine the SiLPA to
performaces level of local public service. Measurement used to measure autonomy
level to fulfill local fiscal’s need by this research is proportion between PAD
and DAU. While in terms of autonomy level to manage local potency, the
measurement used is proportion between PAD and DBH. SiLPA in this research has
no measurement since it is directly obtained from penerimaan pembiayaan.
Whereas performance level of local public service as a dependent variable is
measured by using proportion of capital expenditure and local expenditure.
This research uses secondary data with population of all local
governments in Indonesia which report
its realizations of APBD in DJPK since 2006 until 2012. Purposive sampling is a
method used in order to determine research’s sample. Whereas multiple
regression is used as an analysis method.
The result shows that autonomy level to fulfill local fiscal’s need
(TKMKF) and autonomy level to manage local potency negatively (TKMP) affect
performance level of local public service (TKPP) and the SiLPA positively affect
performance level of public service (TKPP).
Penulis: Rofiqoh Kartikasari,
Fuad
Kode Jurnal: jpakuntansidd141038
