Analisis Kinerja Keuangan Perbandingan Antara Daerah Induk Dan Daerah Pemekaran

Abstract

This research tested the difference of financial performance between parent areas and new autonomy areas. The financial performances that meant in this research were degree of decentralization, level of independence, capital expenditure ratio, and level of financing capability. The aim of this research was to analyze the difference of financial performance between parent area and new autonomy area. The objects in this research were districts or cities that become parent areas and districts or cities that become new autonomy areas. The division period that used in this research was in the year of 1999—2004. Samples that used in this research were consists of 48 parent areas and 49 new autonomy areas. Data that used in this research is local government revenues and expenditures budget realization report in the period of 2005 —2007. Data analysis performed using independent sample t test from SPSS for window program. Level of significance that used in this research was 5%. Result of this research showing that a) parent areas degree of decentralization significantly better than new autonomy areas, b) parent areas level of independence significantly better than new autonomy areas, c) no significantly difference of financing capability level both parent areas and new autonomy areas and d) new autonomy areas capital expenditure ratio significantly better than parent areas. Key words: parent areas, new autonomy areas, regional financial performance, degree of decentralization, level of independence, financing capability level, capital expenditure ratio.