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All Journal Jurnal Riset Bisnis dan Manajemen
Firdaus Firdaus
Politeknik Piksi Ganesha
Economics, Econometrics & Finance

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DO FINANCIAL RATIO PREDICTING FINANCIAL DISTRESS IN LOCAL GOVERNMENT Melati Tegari Islamiyah; Ifa Ratifah; Firdaus Firdaus
Jurnal Riset Bisnis dan Manajemen Vol. 15 No. 01 (2022): February Edition
Publisher : Faculty of Economic and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrbm.v15i01.4797

Abstract

This study was conducted with the aim of testing and analyzing the effect of financial independence and the degree of decentralization on financial distress in districts and cities in West Java province for the 2015-2019 period. The sampling technique used is non-probability sampling with sampling the sample is saturated sampling. The method used in this research is descriptive and verification method. The data collection technique used was secondary data obtained from the Supreme Audit Agency (BPK). The population of this study is all districts and cities in West Java Province in the 2015-2019 Fiscal Year. The number of regencies and cities in West Java Province in the 2015-2019 Fiscal Year is 27. The results of data analysis show that financial independence has a negative effect on financial distress and the degree of decentralization has a positive effect on financial distress
Co-Authors Ifa Ratifah Melati Tegari Islamiyah