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All Journal JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
Nadia Gracia Syakirah
Politeknik Negeri Sriwijaya
Economics, Econometrics & Finance

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Pengaruh Rasio Utang dan Budgetary Solvency Terhadap Financial Sustainability Pada Kabupaten/Kota di Provinsi Sumatera Selatan Nadia Gracia Syakirah; Yuli Antina Aryani; Indriani Indah Astuti
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 1 (2026): Februari 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i1.5282

Abstract

This study aims to analyze the effect of laverage and budgetary solvency on financial sustainability in districts/cities in South Sumatra province. This study uses a quantitative approach with secondary data obtained from the BPK RI Audit Report (LHP) on Local Government Financial Statements (LKPD) from 2019 to 2023. The sampling technique used saturated sampling, with a total sample of 85 observations from 17 districts / cities for five years. The results showed that partially laverage has a negative effect and not significant on Financial Sustainability and budgetary solvency is found to have a significant positive effect on financial sustainability. Simultaneously, laverage and budgetary solvency have a significant effect on financial sustainability. These findings indicate that financial flexibility through laverage and budgetary solvency are key factors in the dynamics of changes in financial sustainability.
Co-Authors Indriani Indah Astuti Yuli Antina Aryani