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Analisis Keuangan dalam Menilai Kinerja Keuangan Pemerintah Daerah
The purpose of this research is to assess and analyze the financial performanceof regional governments in the provinces of Java and Sumatra using regional financial
ratios. The goal of this research is to compare the financial performance of the islandsof Java and Sumatra from 2015 to 2019. The independence ratio, effectiveness ratio,
and efficiency ratio are the three ratios employed. The study method employed wasdescriptive quantitative, which involved making calculations on the financial datagathered. The data used is from each province's Budget Realization Report for 2015-2019. Documentation is the method utilized to acquire data. In this study, the T-test
was used to evaluate hypotheses using SPSS 26. The findings of this study show that:
1) The financial performance of the Java Island province, as measured by theindependence ratio, is moderate at 58.83 percent, whereas Sumatra Island's is poor at
36.40 percent. 2) The province of Java has an average effectiveness ratio of 101.33percent, which is categorized as extremely effective, whereas Sumatra Island has anaverage effectiveness ratio of 97.30 percent, which is classified as effective. 3) Thefinancial performance of Java Island is classed as inefficient by the efficiency ratio,
with an average of 96.67 percent, whereas Sumatra Island is labeled as inefficient bythe efficiency ratio, with an average of 100.10 percent. 4) The independence ratio issignificantly different, the average efficiency ratio is not significantly different, andthe efficiency ratio is significantly different, according to the Independent Sample Ttest.
AKU22/025 | AKU 22/025 | Prodi Akuntansi (Ruang Skripsi & Tesis) | Tersedia |
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