ANALISIS RASIO KEUANGAN DAERAH UNTUK MENILAI KINERJA KEUANGAN PEMERINTAH KABUPATEN GOWA TAHUN ANGGARAN 2016-2018

Abstract

This research aims to determine the financial performance of the Government of Gowa Regency measured by the regional financial ratios approach in 2016-2018. This research was a quantitative descriptive. This research was conducted at the Regional Financial Management Agency (BPKD) of Gowa Regency. The data analysis technique used was quantitative descriptive with the formula: PAD Effectiveness Ratio, Regional Financial Efficiency Ratio, Suitability Ratio, Regional Financial Independence Ratio, and Growth Ratio. The results of the analysis show that the Regional Financial Performance of the Gowa Regency Government can be seen from: (1) The PAD Effectiveness Ratio was classified as effective because the average ratio was more than 100%, (2) The Regional Financial Efficiency Ratio was classified as efficient because the average ratio was 89.36%, (3) Suitability Ratio for Operational Expenditures and Capital Expenditures can be said to be unstable, because it still fluctuated from year to year, (4) Regional Financial Independence Ratio was in very low cetegory, (5) Growth ratio was positively with the average PAD growth of 1.46%, it was better than the revenue growth of only 0.97%. Capital Expenditure Ratio of Gowa Regency Government had a positive growth, an average growth of 2.71%, comparing to an average growth of operating expenditure of 1.10%.