Dhanio, Meylinda Rosari and Purwanugraha, Heribertus Andre (2023) Kinerja Keuangan Pemerintah Daerah Kabupaten dan Kota di Sulawesi Tengah. Analisis: Jurnal Bisnis dan Akuntansi, 24 (1). pp. 58-70. ISSN 1978-9750

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Abstract

This research aims to determine the financial performance of local governments in 13 districts/cities in Central Sulawesi from 2018 to 2021. The data used in this research is secondary data, namely Regional Government Financial Reports (LKPD) and Audit Result Reports (LHP) on LKPD from 13 districts/cities in Central Sulawesi in 2018 - 2021. Data was from BPK RI Central Sulawesi. The analysis technique used in this research was an analysis of regional government financial performance through indicators of regional financial independence, PAD effectiveness, and harmony. The ANOVA test was used to see whether there were differences in financial performance in the 13 districts/cities in Central Sulawesi.The analysis result shows that the regional government with the best ranking of overall financial performance is Palu City. Meanwhile, looking at the analysis of regional financial independence indicators, Morowali Regency has the highest rank of 20.48%, and Banggai Islands Regency has the lowest rank of 3.74%. For the PAD effectiveness indicator, Sigi Regency is ranked highest of 115.77% and North Morowali Regency is ranked lowest, of 62.49%, and seen from the indicator of the ratio of development expenditure to APBD in harmony with regional finances, Banggai Laut Regency is ranked highest, 25. 33% and Banggai Regency has the lowest ranking, namely 11.64%. Meanwhile, the indicator of the ratio of routine expenditure to APBD in harmony with regional finances for Palu City is in the highest rank, namely 83.24%, and Banggai Islands Regency is in the lowest rank, 58.36%. Based on analysis of the results of the ANOVA test which shows a sig value of <0.005, namely 0.00, it is concluded that there are differences in regional government financial performance based on indicators of regional financial independence, PAD effectiveness, and harmony in the 13 districts/cities in Central Sulawesi.

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