Analisis Rasio Kemandirian Keuangan Daerah, Rasio Efektivitas Pendapatan Asli Daerah, Rasio Efisiensi Keuangan Daerah, Rasio Keserasian dan Rasio Pertumbuhan untuk Menilai Kinerja Keuangan Daerah Provinsi Sumatera Utara Tahun 2012-2014

Abstract

This study aims to determine the financial performance of local government in the Provincial Government of North Sumatera by the ratio independence financial area, the effectiveness ratio of locally generated revenue, the efficiency of financial area, the suit ratio and the ratio growth. Variable which tested in the study consist of the performance to financial measured by using analysis surplus/defisit budget budget for regional income and expenditure. Sample who used in this study taken by using method purposive sampling. After decrease with some criteria, set as much as 33 district and the city with the observation 3 years as a sample. The techniques of analysis in this research of regressing double linier by help of the program SPSS Version of 21.0. The hypothesis test this research use t-test and f-test. This result of research suggests that is simultaneously of ratio independence financial area, the suit ratio and the ratio growth is simultaneously influential significantly and positive towards the performance of financial with obtained the F count > F box ( 4,902 > 2,56). If analyzed in partial, the ratio independence financial area, the ratio efficiency financial area against the performance of the financial area non influential in partial as for the ratio efficiency financial area against the performance of the financial area influential in partial