Prediksi Status Financial Distress Pemerintah Daerah Kabupaten/Kota di Indonesia Tahun 2014

Pratiwi, Mutiara Galuh and , Drs. Suyatmin Waskito Adi, M.Si (2018) Prediksi Status Financial Distress Pemerintah Daerah Kabupaten/Kota di Indonesia Tahun 2014. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aimed to predicted financial distress condition of local governments in Indonesia. “ Financial Distress “ in the private sector accounting has been aquated with failure to meet financial commitmens, but in this research is interpreted as aninability to provide public service facilities at satisfactory levels. Several indicator used to predic financial distress is composition of revenues, financial commitments, population, and splitting phenomenon after the autonomy era. 100 sampel local goverments (Kabupaten / Kota) ware randomly and proportionally selected from BPK-RI and KEMENDAGRI. Logistic regression analysis used in this research. The research findings showed that financial distress were statistically significant associated with the degree of local governments’s age (sig. 0,013).

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: financial distress, local goverments, decentralization, autonomy era, public sector
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: MUTIARA GALUH PRATIWI
Date Deposited: 07 Feb 2018 08:12
Last Modified: 07 Feb 2018 08:12
URI: http://eprints.ums.ac.id/id/eprint/59394

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