ANALISIS PERBANDINGAN KEMANDIRIAN KEUANGAN DAERAH PADA KABUPATEN MALANG, KOTA MALANG DAN KOTA BATU TAHUN 2010-2016

This study aims to analyze the comparison of regional financial independence in Malang Regency, Malang City and Batu City in 2010-2016. This study uses secondary data in the form of data panel data from 2010-2016. The analytical tool used is financial ratios in the form of regional independence ratios and fiscal decentralization ratios and effectiveness ratios. Based on the results of the study, the first regional autonomy ratio in the city of Malang has the highest average regional financial independence ratio of 30,15% and a "Consulative" pattern, followed by Malang Regency at 17,29% with "Instructive" pattern and Batu City at 13 , 19% and patterned "Instructive". Second, the ratio of fiscal decentralization in Malang City is better with an average ratio of 17.24% with an average "Medium" assessment criteria, followed by Malang Regency at 11,04% with an average "Less" assessment criteria and Kota Batu amounted to 9.87% with an average rating criteria of "Less"