METODE PREDIKSI FINANCIAL DISTRESS DI PEMERINTAH KABUPATEN / KOTA SE-JAWA TENGAH UNTUK MENGUKUR KESEJAHTERAAN UMMAT
Journal Title: Akuntansi Dewantara - Year 2018, Vol 2, Issue 1
Abstract
This study aims to predict financial distress in local government by simply measuring from the financial side using an analysis of the independence of local governments in obtaining revenue, alignment spending by local governments that not only focused on routine spending and the ratio of local revenue growth. This study measures the financial distress of a local government from 3 (three) categories of financial independence, shopping alignment, and PAD growth. The object of this study is the data of local government financial reports in the province of Central Java. The number of samples used in this study is 28. Data were analyzed by using binary logistic regression. This study finds that local government in Central Java is still experiencing financial distress condition due to extravagant behavior still happened proved by amount of expenditure for operational need and requirement of salary of employees either direct expenditure or indirect expenditure while infrastructure expenditure and public service percentage is smaller, beside that the utilization of assets and the extracting of natural resources is also not maximal so that the welfare of the people feels less than optimal.
Authors and Affiliations
Dedi Rusdi, Khoirul Fuad
Keywords
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- EP ID EP286668
- DOI 10.29230/ad.v2i1.2008
- Views 116
- Downloads 0
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