Abstract
This study aims to determine the effect of Financial Factors (Effectiveness Ratios, Efficiency Ratios, And Growth Ratios) and Local Government Characteristics (Financial Independence Of Local Governments, Population, Area, And Audit Opinion) on the Financial Distress on the Districts/ Cities in West Sumatra Province in 2016-2018. The data in this study use secondary from BPK and BPS. The sampling technique uses a total sampling method with a total sample of 19 districts / cities wtih a period of time of 4 years. Analysis of the data using binary logistic regression analysis. The results of this study indicate that (1) ratio of effectiveness has a negative and not significant effect on financial distress, (2) Efficiency ratio has a positive and not significant effect on financial distress, (3) growth ratio has a positive and not significant effect on financial distress, (4) The financial independence of local governments has a negative and not significant effect on financial distress, (5) population has a negative and significant effect on financial distress, (6) Area has a positive and significant effect on financial distress, (7) Audit opinion has a negative and not significant effect on financial distress.
Highlights
This study aims to determine the effect of Financial Factors (Effectiveness Ratios, Efficiency Ratios, And Growth Ratios) and Local Government Characteristics (Financial Independence Of Local Governments, Population, Area, And Audit Opinion) on the Financial Distress on the Districts/ Cities in West Sumatra Province in 2016-2018
The results of this study indicate that (1) ratio of effectiveness has a negative and not significant effect on financial distress, (2) Efficiency ratio has a positive and not significant effect on financial distress, (3) growth ratio has a positive and not significant effect on financial distress, (4) The financial independence of local governments has a negative and not significant effect on financial distress, (5) population has a negative and significant effect on financial distress, (6) Area has a positive and significant effect on financial distress, (7) Audit opinion has a negative and not significant effect on financial distress
Pengaruh Kemandirian Keuangan Pemerintah Daerah Terhadap Financial Distress Hasil pengujian hipotesis ke empat memiliki nilai signifikansi sebesar 0,758 dan nilai koefisien sebesar -0,007 yang menggambarkan bahwasannya kemandirian keuangan pemerintah daerah berpengaruh negatid tidak signifikan terhadap financial distress sehingga hipotesis keempat (H4) ditolak
Summary
Opini audit dari masing- masing laporan keuangan pemerintah daerah diukur dengan menggunakan variabel dummy, dimana 1= opini Wajar Tanpa Pengecualian (WTP) dan 0= opini Wajar Dengan Pengecualian (WDP). Metode Analisis Data Analisis data yang digunakan dalam penelitian ini ialah analisis deskriptif dan analisis regresi logistic biner. Metode Analisis yang digunakan dalam penelitian ini adalah regresi logistik biner (binary logistic regression). HASIL DAN PEMBAHASAN Gambaran Umum Objek Penelitian Objek penelitian yang digunakan dalam penelitian ini ialah pemerintah daerah Kabupaten/ Kota yang ada di Provinsi Sumatera Barat dengan jumlah 12 Kabupaten dan 7 Kota. Pemerintah Daerah di Kabupaten/ Kota Provinsi Sumatera Barat sebagai populasi dan sampel dalam penelitian ini dengan menggunakan teknik sampel yaitu total sampling dimana menjadikan seluruh data populasi menjadi sampel penelitian
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