Pengaruh Rasio Kemandirian dan Rasio Utang Pada Pendapatan Terhadap Keberlanjutan Keuangan Pada Pemerintah Provinsi di Pulau Sumatera
DOI:
https://doi.org/10.31851/2e4e0v53Keywords:
Rasio Kemandirian, Rasio Utang Pada Pendapatan, Keberlanjutan KeuanganAbstract
ABSTRAK
Penelitian ini dilakukan dengan tujuan untuk mengidentifikasi pengaruh Rasio Kemandirian dan Rasio Utang terhadap Pendapatan terhadap Keberlanjutan Keuangan Pemerintah Daerah di Pulau Sumatera. Populasi dalam penelitian ini adalah Laporan Keuangan Pemerintah Daerah (LKPD) dari 10 provinsi di Pulau Sumatera selama periode 2019–2023. Total sampel yang dianalisis sebanyak 50 data observasi. Metode analisis yang digunakan meliputi analisis regresi data panel dengan pengujian yang dilakukan menggunakan perangkat lunak Econometric Views (EViews) versi 12. Hasil penelitian menunjukkan bahwa Rasio Kemandirian secara parsial berpengaruh positif dan signifikan terhadap keberlanjutan keuangan, sementara Rasio Utang terhadap Pendapatan memiliki pengaruh negatif dan signifikan secara parsial. Secara simultan, kedua variabel tersebut terbukti berpengaruh signifikan terhadap keberlanjutan keuangan pemerintah daerah.
Kata Kunci: Rasio Kemandirian, Rasio Utang Pada Pendapatan, Keberlanjutan Keuangan.
ABSTRACT
This research was conducted with the aim of identifying the influence of Independence Ratio and Debt to Revenue Ratio on the Financial Sustainability of Local Government on Sumatra Island. The population in this study is the Regional Government Financial Report (LKPD) from 10 provinces in Sumatra Island during the 2019–2023 period. The total sample analyzed was 50 observation data. The analysis methods used include panel data regression analysis with tests carried out using Econometric Views (EViews) software version 12. The research results show that the Independence Ratio has a partial positive and significant effect on financial sustainability, while the Debt to Revenue Ratio has a partially negative and significant effect. Simultaneously, the two variables are proven to have a significant effect on the financial sustainability of the local government.
Keywords : Independence Ratio, Debt To Revenue Ratio, Financial Sustainability.
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