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All Journal Eksistansi Jurnal ACSY : Jurnal Accounting Politeknik Sekayu Jurnal Riset Terapan Akuntansi JAF- Journal of Accounting and Finance VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis EKONOMIKA45 Journal Transformation of Mandalika Jurnal Kendali Akuntansi Journal of Islamic Digital Economics and Management Jipmor: Jurnal Ilmu Pendidikan Dan Humaniora
Yuli Antina Aryani
Unknown Affiliation
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Physics Social Sciences

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Journal : JAF- Journal of Accounting and Finance

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Determinan Financial Distress Pemerintah Daerah Provinsi di Indonesia Yeni Widianingsih; Evada Dewata; Yuli Antina Aryani
JAF (Journal of Accounting and Finance) Vol. 9 No. 1 (2025): JAF - Journal of Accounting and Finance
Publisher : FEB-Telkom University Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v9i1.8177

Abstract

The research team behind this study set out to determine how financial distress is influenced by three key financial indicators: regional financial independence, debt ratio, and profitability ratio. Using data collected over a five-year period (from 2018 to 2022), this research analyzed 170 samples from 34 provinces in Indonesia. Panel data regression is the analytical technique used. The Random Effect Model is used for the purpose of panel data estimation. This research found that although the debt ratio and profitability ratio significantly impacted financial distress, partly regional financial independence did not. In order to create fiscal policies that are more stable and less prone to financial distress, the findings of this research help the provincial government make strategic choices about regional financial planning.
Co-Authors Evada Dewata Frisca Septiana Ulfa Heni Pujiastuti Henny Yulsiati Kiagus Zainal Arifin M Farih Zakka Nelly Masnila R. Rahmat Soleh Regita Nurul Fadilah Rohila Apriani Sandrayati Sopiyan A.R Wigamas Rania Aliya Yeni Widianingsih