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The Effect of Fiscal Decentralization and Financial Performance on Economic Growth in District / City of South Sulawesi Province
Muhammad Faisal Arief

Muhammad Faisal Arief, STIEM Bongaya Makassar, Indonesia.
Manuscript received on 25 November 2019 | Revised Manuscript received on 04 December 2019 | Manuscript Published on 10 December 2019 | PP: 675-679 | Volume-8 Issue-3S2 October 2019 | Retrieval Number: C12171083S219/2019©BEIESP | DOI: 10.35940/ijrte.C1217.1083S219
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© The Authors. Blue Eyes Intelligence Engineering and Sciences Publication (BEIESP). This is an open access article under the CC-BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)

Abstract: The purpose of this study is to explain and empirically prove the effect of fiscal decentralization and financial performance on economic growth in the districts / cities of South Sulawesi province. The sample in this study consisted of 3 regions in the form of cities and 21 in the form of districts in the province of South Sulawesi with observational data of 3 (three) years. The data in this study are secondary data obtained from local government financial reports. The analysis technique uses multiple linear regression. The results of this study indicate that fiscal decentralization has a negative and not significant effect on economic growth while financial performance has a significant positive effect on economic growth.
Keywords: Economic Growth, Fiscal Decentralization, Financial Performance.
Scope of the Article: Social Sciences