ANALISIS RASIO KETERGANTUNGAN KEUN

Abstract

Abstract:

    The financial management of the Village Government is increasingly transparent, honest, effective and efficient, so the author sees the need to evaluate or analyze the financial performance of the Village government in an assessment process regarding the level of progress in achieving the implementation of village government in the financial sector and as a reference for analyzing the financial performance of a village government. This study aims to determine the ratio of regional financial dependence on financial performance in the regional revenue and expenditure budget.

    The methodologies used are: First, this research uses quantitative methods. Second, the data collection method uses questionnaires, documentation and interviews.The data analysis technique is the SPSS (Statistical Program For Social Science) version 25 program.

                    The results of the research that has been conducted state that: (1) The Regional Financial Dependency Ratio is not expected to have a significant effect on the Value of Village Government Financial Performance. Therefore the Ho hypothesis is accepted with the decision rule that simultaneously has no effect on the Value of Village Government Financial Performance. (2) Dependence on the center has a significant effect on the Value of Village Government Financial Performance. Then H1 is accepted with the decision rule, namely the higher the dependence on the center, the higher the Village Government Financial Performance. (3) There is an influence of 88.5% given from the Dependency Ratio variable, Dependency with the Center on the Value of Village Government Financial Performance So, there is another 11.5% that will be contributed by other variables that are not included in this study.

Keywords: dependency ratio analysis, local finance, financial performance.