Pengaruh Solvabilitas Layanan, Transparansi Anggaran, Rasio Hutang, dan Kemandirian Keuangan terhadap Keberlanjutan Keuangan Pemerintah Daerah Provinsi Sumatera Utara Periode 2020-2023

Abstract

This study aims to examine the effect of service solvency, budget transparency, debt ratio, and financial independence on financial sustainability in the government sector. Financial sustainability is measured using adjusted operational reports. The study population consists of district and city governments in North Sumatra Province for the period 2020–2023. The sample consists of 33 districts and cities with a total of 132 observations. This study uses a saturated sample. The results of this study indicate that the service solvency variable has a positive effect, the budget transparency variable, debt ratio and financial independence variables have no effect on the financial sustainability.