PENGARUH RASIO EFISIENSI, KEMANDIRIAN KEUANGAN, KINERJA KEUANGAN PEMERINTAH DAERAH TERHADAP FINANCIAL DISTRESS (Studi Empiris Kabupaten/ Kota Provinsi Jawa Tengah Tahun 2018-2020)

Dyah, Pinasti S and Tjahjaning, Poerwati PENGARUH RASIO EFISIENSI, KEMANDIRIAN KEUANGAN, KINERJA KEUANGAN PEMERINTAH DAERAH TERHADAP FINANCIAL DISTRESS (Studi Empiris Kabupaten/ Kota Provinsi Jawa Tengah Tahun 2018-2020). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Universitas Pendidikan Ganesha.

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Abstract

This study aims to find empirical evidence anddetermine the effect of Efficiency Ratios, Financial Independence, Local Government Financial Performance on Financial Distress. This study uses data from the APBD realization report from the State Audit Bureu of Indonesia (BPK) of Central Java Province in 2018-2020. This research is a quantitative research that uses secondary data. Determination of the sample in this study using purposive sampling method. The number of samples selected in this study were 29 regencies and 6 cities in Central Java Province. Analysis of the data in the research used is panel data regression using Eviews version 9 software. From the test results, it can be shown that the efficiency ratio has a significant positive effect on Financial Distress, financial independence has no significant negative effect on Financial Distress, while financial performance has a negative and significant effect on local government Financial Distress.

Item Type:	Article
Subjects:	H Social Sciences > H Social Sciences (General)
Faculty / Institution:	Fakultas Ekonomika dan Bisnis
Depositing User:	Fakultas Ekonomi
Date Deposited:	08 Nov 2022 01:40
Last Modified:	08 Nov 2022 01:40
URI:	https://eprints.unisbank.ac.id/id/eprint/8921

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