Pengaruh Rasio Keuangan dan Karakteristik Pemerintah Daerah dalam Memprediksi Status Financial Distress pada Kabupaten/Kota di Provinsi Sumatera Barat

Hidayani Puteri (Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang)
Mayar Afriyenti (Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang)

Jurnal Eksplorasi Akuntansi (JEA)
Vol 8 No 3 (2026): Jurnal Eksplorasi Akuntansi (JEA)

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.