Skripsi
ANALISIS FISCAL ILLUSION PADA KINERJA KEUANGAN DAERAH PEMERINTAH PROVINSI DI WILAYAH SUMATERA BAGIAN SELATAN TAHUN 2010-2020.
The purpose of this research is determine and analyze regional financial performance and the phenomenon of fiscal illusion in the provincial government in the Southern Sumatera Region. The data used in this research is secondary data from 2010-2020. The regional financial performance analysis method by measuring the regional financial independence ratio, fiscal decentralization degree ratio, regional financial dependency ratio, while the analysis of fiscal illusion detection by measuring revenue enhancement using panel data regression. The results of this research indicate that the regional financial performance using the regional financial independence ratio has a value of 75 percent, which is categorized as high and has a delegative relationship pattern, fiscal decentralization degree ratio has a value of 38 percent, which is categorized as medium, and the regional financial dependency ratio has a value of 53 percent, which is categorized as very good. The variables gross regional domestic product, revenue sharing fund and general allocation fund have a positive and significant effect on local expenditure, while retributions have a negative and insignificant effect on local expenditure, and there is a fiscal illusion in the Southern Sumatera Region
Inventory Code | Barcode | Call Number | Location | Status |
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2207004529 | T82140 | T821402022 | Central Library (Referens) | Available |
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