Pengaruh Desentralisasi Fiskal Dan Transparansi Terhadap Pengelolaan Keuangan Daerah (Studi Empiris Pada DPKD Kota Di Sumatera Barat)

Abstract

A successful financial management area is not only determined by the factors of production and justice alone, but factors of fiscal decentralization and transparency is critical to the success in the financial management of regional finances. Thus, in this study the authors wanted to examine the influence of fiscal decentralization and transparency in the financial management area. To test this hypothesis the author uses primary data by spreading the questionnaire, which was distributed directly to the Office of Financial Management (DPKD) city in West Sumatra. Once the data is analyzed, it was found all the hypotheses can be accepted. It is recommended that all parties are in an agency aware of the importance of local financial management in achieving agency goals. It is expected also to all agencies in order to take corrective measures to improve the implementation of fiscal decentralization and transparency are fully supports the effectiveness of the financial management area at a government agency. For researchers who are interested in researching the same title, the researchers suggest in order to examine in DPKD districts in West Sumatra, or examine other factors that may affect the financial management area.

Keywords: Fiscal Decentralization, Transparency, and Financial Management Area.