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All Journal Jurnal Eksplorasi Akuntansi (JEA)
Hidayani Puteri
Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang
Economics, Econometrics & Finance

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Pengaruh Rasio Keuangan dan Karakteristik Pemerintah Daerah dalam Memprediksi Status Financial Distress pada Kabupaten/Kota di Provinsi Sumatera Barat Hidayani Puteri; Mayar Afriyenti
Jurnal Eksplorasi Akuntansi Vol 8 No 3 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i3.912

Abstract

This study aims to determine the influence of financial ratio and local government characteristics in predicting the status of financial distress in districts/cities in west sumatra province. The data in this study used secondary data processed from local government financial reports (LKPD) from the supreme audit agency of west sumatra province and population data from the central bureau of statistics of west sumatra province. The sampling technique in this study used the total sampling method with a sample of 19 districts/cities with a period of 5 years. Data analysis using multiple regression analysis. The results of this study indicate that there is one variable that has a significant effect on financial distress, namely government complexity proxied by population.
Co-Authors Mayar Afriyenti