Analisis Rasio Keuangan Pemerintah Daerah Kabupaten Dan Kota Pada Provinsi Jawa Barat Periode 2005-2009

Oleh :
Nita Dwi Ariani - F3311090 - Fak. Ekonomi dan Bisnis

This research study aims to obtain empirical evidence about the performance of district local government and the city of West Java province in the period 2005-2009. For the purpose of this research study using the Local Government Finance Report districts and cities of West Java province during the period 2005-2009 as many as 26 local governments . The data in this research study used secondary data from balance sheet Directorate General of Taxation and Financial Audit Board (BPK). In the test data, the variables used are the current ratio, cash ratio, quick ratio, working capital to total assets ratio, solvency ratio, debt to equity ratio, and the ratio of debt to capital assets. This research is descriptive quantitative comparative analysis to look at the performance of each local government. The research study results obtained that based on the ratio of the overall financial district and the city in West Java province already has a pretty good performance, but when viewed from the liquidity ratios, solvency ratios, and overall debt ratio Bogor City always has the best ratio in each year, whereas when viewed from the overall average performance ratio is unfavorable to Sumedang. The measurement of financial ratios can be used as a benchmark of the performance effectiveness conducted by the district and the city of West Java province