<![CDATA[Tujuan penelitian ini adalah untuk mengetahui rasio kinerja keuangan, rasio posisi keuangan, rasio efiseinsi, dan rasio hutang apakah adapengaruh secara simultan ataupun parsial dalam memprediksi kondisi financial distress pada pemerintah daerah di Jawa Tengah.Penelitian ini menggunakan sampel sebanyak 31 pemerintah daerah kota/kabupaten di Jawa Tengah yang bersumber dari Laporan Neraca dan Realisasi Anggaran Pendapatan dan Belanja Daerah (APBD) tahun 2010. Metode pengambilan sampel menggunakan metode purposive sampling. Alat yang digunakan penelitian ini adalah regresi logistik.Hasil penelitian menunjukkan bahwa variabel rasio kinerja keuangan, variabel posisi keuangan, variabel rasio efisiensi, dan variabel rasio hutang secara simultan mempengaruhi kemungkinan financial distress. Secara parsial rasio posisi keuangan berpengaruh terhadap kemungkinan financial distress, rasio efisiensi berpengaruhterhadap kemungkinan financial distress, dan rasio hutang berpengaruh terhadap kemungkinan financial distress,tetapirasio kinerja keuangan tidak berpengaruh terhadap kemungkinan financial ditress. Abstract Purpose of this research is Is to know the ratio of financial performance, the ratio of financial position, the ratio of efiseinsi, and the ratio of debt can affect simultan or partial in forecasting the condition of financial distress in the local goverment in Central Java.This research using a sample of as much as 31 city/district local government in Central Java were sourced from the balance sheet Budget Report and the realization of the income and Expenditure Budget (BUDGETS) in 2010. A method of the sample uses the method purposive of sampling. This research tool used logistic regression.The results showed that the variable of financial performance ratio, variable of financial position ratio , variable of efficiency ratio,and variables of debt ratio affect the possibility of simultan financial distress. In a partial the ratio of the financial position of affect the possibility of financial ditress, the ratio of efficiency affect the possibility of financial ditress, and ratio of debt affect the possibility of financial ditress. But the ratio of financial performance not affect the possibility of financial ditress.]]>
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