Kemampuan Rasio Keuangan dalam Memprediksi Status Financial Distress Pemerintah Daerah Kabupaten dan Kota di Provinsi Sumatera Barat Periode 2012-2016

Rida Yanti - Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang

Abstract


This research aimed to get empirical evidence about the ability of financial ratios to predict financial distress of local government in West Sumatra. This research uses secondary data, they are financial statements of regencies/municipalities of local government in West Sumatra during 2012 – 2016. Financial statements were obtained from the branch of BPK in West Sumatra. The dependent variable in this research is financial distress and the independent variable is a financial ratios. The result showed that the financial ratios capable to predicting financial distress. The value of short-term solvency ratio, long term solvency ratio and financial flexibility ratio haven’t significant effect on financial distress, while the value of budgetary solvency ratio and financial independence ratio have significant effect on financial distress of local government in West Sumatra.

Keywords : Local Government Finance, Financial Distress and Financial Ratios


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References


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