FINANCIAL PERFORMANCE ANALYSIS OF YOGYAKARTA SPECIAL REGION (DIY) GOVERNMENT YEAR 2015–2019

Authors

  • Sri Suryaningsum Fakultas Ekonomi dan Bisnis, Universitas Pembangunan Nasional "Veteran" Yogyakarta
  • Noto Pamungkas Fakultas Ekonomi dan Bisnis, Universitas Pembangunan Nasional "Veteran" Yogyakarta
  • Sri Luna Murdianingrum Fakultas Ekonomi dan Bisnis, Universitas Pembangunan Nasional "Veteran" Yogyakarta
  • Katryn Liza Fakultas Ekonomi dan Bisnis, Universitas Pembangunan Nasional "Veteran" Yogyakarta

Keywords:

Financial Performance, Autonomy Ratio, Effectiveness Ratio, Efficiency Ratio, Share and Growth

Abstract

This study analyzes financial performance by assessing the Regional Revenue and Expenditure Budget in the Special Region of Yogyakarta (DIY). This research used the data from the Central Statistics Agency (BPS) of DIY Province. The quantitative method uses several financial ratios: autonomy ratio, effectiveness ratio, efficiency ratio, share, and growth. Based on the calculation carried out from 2015 to 2019, the Yogyakarta region government's financial performance in terms of autonomy is classified as moderate with a consultative relationship pattern and an average ratio level of 37,52%. While in terms of effectiveness, it is considered very useful because it has an average of 110,33%. It has an average of 106,22% in efficiency, which shows that it is still inefficient. Furthermore, the share has an average of 35,99%, and growth was 112,48%.

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Published

2021-03-23

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Section

Articles