ANALISIS PERBANDINGAN KINERJA KEUANGAN PEMERINTAH PROPINSI SEINDONESIA

Abstract

This study aims at determining the comparative analysis of the financial performance of the provincial
governments in Indonesia and determines whether there are differences in the financial performance of the
provincial governments in Indonesia based on self-sufficiency ratio, the ratio of PAD effectiveness, efficiency
ratios, activity ratios, and growth ratios.
The data used in this study is a secondary data is the 2008-2010 Regional Financial Statements at 33
provinces in Indonesia. The data is taken from the official website www.djpk.depkeu.go.id General Director
of Fiscal Balance and the Central Bureau of Statistics (BPS). Analysis techniques used in this research is the
analysis of financial ratios and analysis of financial performance of the different test, if the data were
normally distributed and are eligible One Way ANOVA test, then the researcher would use One Way ANOVA
test. Conversely, if the data are not normally distributed, the researcher would use the Kruskal Wallis test.
The analysis revealed comparative financial performance of provincial governments in Indonesia 2008-2010
period based on ratio analysis rated the independence of East Java first. Effectiveness ra tio analysis results
PAD rated first province of West Papua. The results of the efficiency ratio analysis Bali Province rated first.
The results of the activity ratio analysis routine and development expenditures West Sulawesi prioritize
development expenditure compared to regular shopping. Results of analysis of 2009 growth rate PAD
province in Indonesia has decreased from the previous year. Earnings growth ratio DI Jogjakarta and
Gorontalo Province has increased from 2008-2010, instead of West Sumatra, West Nusa Tenggara, South
Kalimantan, Southeast Sulawesi and West Papua and other provinces decreased fluctuate. Routine
expenditure growth ratio Bengkulu province and Jakarta has increased from 2008-2010, instead of North
Sumatra, Riau, Jambi, Bangka Belitung, West Nusa Tenggara, South Kalimantan, Central Sulawesi, Maluku
and Papua and other provinces decreased fluctuate. The ratio of development expenditure growth Aceh
province, Jambi, Central Java, Yogyakarta, West Kalimantan, Central Kalimantan, Central Sulawesi, West
Sulawesi and West Papua has increased from 2008-2010, instead of North Sumatra, Lampung, East Nusa
Tenggara, South Sulawesi and Papua and other provinces decreased fluctuate. Kruskal Wallis test results
different that there is no significant difference in the financial performance of the provincial government as
seen from the 2008-2010 period Indonesi efficiency ratio, revenue growth, revenue growth, growth in routine
expenditure and development expenditure growth, so that the others there is a difference.

Keywords: Financial Performance, Independence, PAD Effectiveness,  Efficiency, Activity, Growth.