ANALISIS RASIO KEUANGAN DALAM PENILAIAAN KINERJA KEUANGAN PEMERINTAH DAERAH (Studi Kasus pada Pemerintah Daerah Kabupaten Rokan Hilir Tahun Anggaran 2011-2016)

Abstract

This study aims to examine the analysis of financial performance in terms
of regional independence ratios, regional income efficiency ratios, regional
income effectiveness ratios, regional expenditure efficiency ratios and economic
ratios of regional spending. The population of this study is budget realization
report of revenue and expenditure regional in Rokan Hilir Regency from 2011-
2016. This research method uses total sampling, which is a sample that represents
the population because it is considered small or less than one hundred. The
method of analysis was carried out using descriptive analysis based on case
studies. The results of the tests that have been carried out. The total average
regional independence ratio is 4,52%, which is included in the very low category.
The total average efficiency ratio of regional income is 102.63% which is
included in the inefficient category. The total average ratio of the effectiveness of
regional income is 81.95%, which is included in the category quite effective. The
total average regional expenditure efficiency ratio is 66,63% which is included in
the efficient category. The total average ratio of regional expenditure
effectiveness is 71.46%, which is included in the category of ineffective. The total
average economic ratio of regional expenditure is 71.46%, which is included in
the economic category.

Keyword : regional independence ratios, regional income efficiency ratios,
regional income effectiveness ratios, regional expenditure efficiency
ratios and economic ratios of regional spending and financial
performance.