Analisis Perbandingan Kinerja Keuangan Pemerintah Daerah Sebelum Dan Setelah Otonomi Daerah (Suatu Tinjauan Terhadap Perubahan Regulasi Keuangan Daerah
The implementation of the regional autonomy as a form of the governmental policy is expected to be able to solve the financial crisis of the central governments. Before the regional autonomy has been implemented, the financial resources of the regional or local governments depended on the ability of the central finance which was allocated in the form of subsidy and the financial aids for regional for financing the development and public services. The extensive and responsible regional autonomy is aimed to give the allowance to the regional governments to develop and manage their own region. By regional autonomy, the regional governments should be more independent on their own finance and more efficient in managing their own financial resources. This study is empirical which is aimed to obtain the proof of significant difference on the financial performance of the regional governments after autonomy compated to before autonomy. Using the sample of the research on the regional government in north Sumatera and the different statistical method for the paired sample and the Wilcoxon-sign rank test, the results generally show the existences of the significant differences on the financial performance before and after autonomy.
- MT - Accountancy