“KEMAMPUAN RASIO KEUANGAN DALAM MEMPREDIKSI STATUS FINANCIAL DISTRESS PEMERINTAH DAERAH” (Studi Empiris pada Kabupaten dan Kota di Sumatera Barat Periode 2010-2014 )

SANDA, PATRISIA KOMALASARI (2015) “KEMAMPUAN RASIO KEUANGAN DALAM MEMPREDIKSI STATUS FINANCIAL DISTRESS PEMERINTAH DAERAH” (Studi Empiris pada Kabupaten dan Kota di Sumatera Barat Periode 2010-2014 ). Diploma thesis, Universitas Andalas.

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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 2010 – 2014. 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, financial flexibility ratio, and long-term solvency ratio haven’t significant effect on financial distress, while the value of budgetary solvency ratio 1, the financial independence ratio 2, budgetary solvency ratio 2, and the financial independence ratio 1 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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