FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL DISTRESS PEMERINTAH DAERAH

Authors

  • Ika Wulandari Universitas Mercu Buana Yogyakarta
  • Nugraeni Nugraeni Universitas Mercu Buana Yogyakarta
  • Zaenal Wafa Universitas Mercu Buana Yogyakarta

DOI:

https://doi.org/10.26486/jramb.v4i2.639

Keywords:

Financial distress, ROA, POSGW, FETOR, DTR

Abstract

Memprediksi mengenai potensi kebangkrutan sangat penting sebagai bahan evaluasi kinerja pemerintah daerah yang selama ini terjadi. Sehingga dapat diambil suatu kebijakan untuk memperbaiki kondisi dan kinerjanya. Indikasi kebangkrutan suatu daerah dapat dilihat melalui informasi yang terdapat dalam laporan keuangannya. Financial distress merupakan ketidakmampuan pemerintah untuk menyediakan dana (kesulitan keuangan) yang berakibat ketidakmampuan pemerintah untuk memberi pelayanan pada publik sesuai standar minimal mutu pelayanan yang telah ditetapkan (Jones dan Walker, 2007). Penelitian ini bertujuan untuk menetahui faktor-faktor yang mempengaruhi financial distress pemerintah daerah di Indonesia berdasarkan Peraturan Pemerintah No. 30/2011 tentang Pinjaman Daerah. Sebanyak 15 Pemerintah Daerah Kabupaten/Kota selama tiga tahun berturut-turut yang mendapatkan adverse opinion dan disclaimer opinion atas laporan keuangan yang dijadikan sampel. Analisis data menggunakan Multiple Regression Analysis. Hasilnya return on asset (ROA), position government wealth ratio (POSGW), fixed cost to operating revenue (FETOR) dan debt to revenue (DTR) berpengaruh terhadap Financial distress.

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Published

2018-11-26

Issue

Vol. 4 No. 2: November 2018

Section

Jurnal Riset Akuntansi Mercu Buana (JRAMB)

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