Indonesia Conference Directory

New public management give good influences on better local financial governance at many countries worldwide. It led the central government to develop their local improvement by giving transfer from upper to lower governments. This study identifies the financial performance across southeast asia countries: Indonesia, Malaysia, Thailand, and Philippines. Southeast asia countries are taken as the sample because the countries at this region have some similarity in government activities. Local government revenues and expenditures of each country are used as the indicator of financial performance. Results show that there are no differences of financial performance within southeast asia countries. That result indicate the four countries at southeast asia region: Indonesia, Malaysia, Thailand, and Philippines are able to perform their good governance for their citizen.