Purpose

The purpose of this paper is to test the effects of the financial performance of local governments to the level of welfare in 25 city/regency in South Sulawesi during 2009–2014.

Design/methodology/approach

The financial performance is measured by the rate of local autonomy, the effectiveness of local own-source revenue, budget harmony and budget absorption, while the welfare society measured by the Human Development Index (HDI), unemployment and poverty level.

Findings

The regression analysis showed that the performance of region autonomy proved to increase the HDI over the next year and to reduce the poverty rate in two and three years ahead, however, has no correlation with the unemployment. The effectiveness of local own-source revenue can lower unemployment at two and three years ahead but failed to increase the HDI and to reduce poverty. Harmony of spending also neglected to raise the HDI and to reduce the level of unemployment although it can alleviate poverty. The level of budget absorption can improve HDI and reduce the unemployment at two and three years ahead, but failed to lower poverty. Expenditure harmony and budget absorption failed to moderate the relationship between local autonomy, the effectiveness of local own-source revenue and all measurement of welfare, while the expenditure harmony able to moderate the relationship between the effectiveness of local own-source revenue and HDI.

Originality/value

To the best of authors’ knowledge, no previous study has comprehensively studied the effects of level of regionality autonomy and effectivity of local own-source revenue to public welfare, and the moderation effect of Expenditure harmony, budget absorption in relationship between financial performance of local government to public welfare, especially in Indonesia.

中文翻译：

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财务绩效对公共福利影响的探索

目的

本文的目的是检验 2009 年至 2014 年期间地方政府的财务绩效对南苏拉威西省 25 个城市/县的福利水平的影响。

设计/方法/方法

财政绩效用地方自治率、地方自有收入的有效性、预算协调和预算吸收来衡量，而福利社会用人类发展指数（HDI）、失业和贫困水平来衡量。

发现

回归分析表明，区域自治的表现被证明可以提高未来一年的人类发展指数，降低未来两三年的贫困率，但与失业率无关。地方自有收入的有效性可以在未来两三年降低失业率，但未能提高人类发展指数和减少贫困​​。和谐支出也忽视了提高人类发展指数和降低失业率，尽管它可以减轻贫困。预算吸收水平可以提高人类发展指数并在未来两三年减少失业率，但未能降低贫困。支出协调和预算吸收未能缓和地方自治、地方自有收入的有效性和所有福利衡量标准之间的关系，

原创性/价值

据作者所知，以前的研究还没有全面研究地方自治水平和地方自有收入对公共福利的影响，以及支出协调、预算吸收对地方财政绩效关系的调节作用。政府致力于公共福利，尤其是在印度尼西亚。