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All Journal Wahana Riset Akuntansi Infestasi Jurnal Riset Akuntansi Terpadu SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Inovasi Pendidikan Ekonomi Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Buana Akuntansi BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Ecogen Jurnal Eksplorasi Akuntansi (JEA) Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Keuangan dan Akuntansi Terapan (KUAT) Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Mayar Afriyenti
Universitas Negeri Padang
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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 Ade Elsa Betavia Agnes Dwi Santia Ahmad Imron Hidayat Aisyah Aisyah Asih Pratiwi Astra Prima Budiarti Aulia Baiyuri Avina Putri Adam Azhari Pratama Charoline Cheisiviyanny Charoline Cheisviyanny Charoline Cheisviyanny Deviani Deviani Dewi Febriyani Dewi Pebriyani Diajeng Marta Ningsih Dian Fitria Handayani Dini Fadillah Doni Kurniawan Duta Arya Efrizal Syofyan Erinos NR Faisal Hadi Fatimah Sa'diah Fauzan Misra Fauziah Fitri Fefri Indra Arza Fefri Indra Arza Fiola Finomia Honesty Gipson Guido Turnip Hanifah Mansyurah Helga Nuri Honesty Henri Agustin Henri Agustin Herlina Helmy Herlina Helmy Hidayani Puteri Hotria Hotria Idris Fadhillah Iqbal Maulana Irfan Donofan Jefriyanto Jefriyanto Juriati Juriati Khoirunnisah Ritonga Kristy Harly Kuntum Ayu Fadhilah Liza Andriani M Aldy Marissa Ramdhany Mia Angelina Setiawan Moudiana Fahisa Muhammad Rizal Muharsa Farhan Mutia Wulandari Nabila Indah Azhari Nelvirita Nelvirita Novita Anggraini Nurul Hidayah Nurzi Sebrina Patriot Jaya Ayshinta Poppy Melani Qoriza Putri Salsabila Rafli Raynaldi Rahmadini Safitri Ramadhanil Hosen Ramadhian Dwi Putra Rania Isra Athalla Riani Fadilah Ridho Irmas Ferdian Ridwan Ridwan Riski Wulandari Sany Dwita Shabran Jamil Siswahyudianto Sophi Dezalinda Sophi Dezalinda Umbratul Nada Vita Fitria Sari Vita Fitria Sari Vita Fitria Sari Widia Afriana Widia Nasmi Winda Devila Zalmi Yolandafitri Zulfia Yuni Maya Sari