ANALISIS RASIO KEUANGAN DAERAH UNTUK MENILAI KINERJA KEUANGAN PEMERINTAH DAERAH PROVINSI SULAWESI SELATAN (TAHUN ANGGARAN 2015-2017)

Abstract

This research aims at finding out the financial performance for local government of South Sulawesi Province on the regional financial ratio for the 2015-2017 fiscal year. This research was quantitative descriptive. This research was conducted at Badan Pengelolaan Keuangan Daerah (BPKD) of South Sulawesi Province. The data analysis technique used was quantitative descriptive with the formula: Regional Financial Independence Ratio, PAD Effectiveness Ratio, Regional Financial Efficiency Ratio, Suitability Ratio, and Growth Ratio. The results showed that: (1) the financial performance on Regional Financial Independence Ratio was in the low category 47,45%; (2) the financial performance on PAD Effectiveness Ratio was classified as effective because the average was almost 100%; (3) the financial performance on Regional Financial Efficiency was classified as efficient because the average was 48,91%, (4) the financial performance on Suitability Ratio was 82,89%, it was greater than the Capital Expenditures which was only 16,69% (5) the Growth Ratio grew positively. The average of PAD growth was 6,69%, it was smaller than the revenue growth of 18,22%. The growth of operating expenditure was still very high at 23,57% compared to capital expenditure which was only 16,38%.