Proceedings of the 7th International Conference on Accounting, Management and Economics (ICAME-7 2022)

The Effect of Fiscal Decentralization, Financial Performance and Human Development Index on Economic Growth in Makassar City for the 2011–2021 Period

Authors
Ato Rakhmawan1, *, Arifuddin1, Anas Iswanto1, Hamrullah1
1Faculty of Economic and Business, Hasanuddin University, Makassar, Indonesia
*Corresponding author. Email: atorakhmawan@gmail.com
Corresponding Author
Ato Rakhmawan
Available Online 29 May 2023.
DOI
10.2991/978-94-6463-146-3_19How to use a DOI?
Keywords
Economic Growth; Decentralization Fiscal; Financial Performance; HDI
Abstract

Economic growth is the main target in the economic development of an area as well as in the city of Makassar where local governments are required to maintain the stability of economic growth in the region. The Fiscal Decentralization in Indonesia has been applied since 2000, the consequences of this policy are given the financial to local governments. However, there are several issues which are whether the delegation of authority given by the central government to the local governments that can contribute to economic growth in the region in the implementation of authority. Fiscal decentralization is one of the indicators affecting economic growth in line with financial performance and the Human Development Index. The purpose of this research is to find out how big the influence of fiscal decentralization, financial performance and the Human Development Index on economic growth in Makassar City for the period 2011 to 2021. The data in this study are secondary data taken at the regional Finance and Assets Office. and the office of the Central Bureau of Statistics. By using the multiple linear regression method and using SPSS application tools, the results of the study were found. Based on the partial test results indicate that Fiscal Decentralization and HDI have a negative and insignificant effect on economic growth, while the financial performance variable has a positive and significant effect on economic growth in Makassar city.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 7th International Conference on Accounting, Management and Economics (ICAME-7 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
29 May 2023
ISBN
10.2991/978-94-6463-146-3_19
ISSN
2352-5428
DOI
10.2991/978-94-6463-146-3_19How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

TY  - CONF
AU  - Ato Rakhmawan
AU  - Arifuddin
AU  - Anas Iswanto
AU  - Hamrullah
PY  - 2023
DA  - 2023/05/29
TI  - The Effect of Fiscal Decentralization, Financial Performance and Human Development Index on Economic Growth in Makassar City for the 2011–2021 Period
BT  - Proceedings of the 7th International Conference on Accounting, Management and Economics (ICAME-7 2022)
PB  - Atlantis Press
SP  - 183
EP  - 193
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-146-3_19
DO  - 10.2991/978-94-6463-146-3_19
ID  - Rakhmawan2023
ER  -