ANALISIS KINERJA KEUANGAN BERBASIS AKRUAL ATAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN KONAWE

Abstract

The purpose or this study was to determine the accrual-based financial performance on financial statements of the Konawe District government. The data used in this study is the Konawe District Government financial report data for the 2015-2016 fiscal year. The data collection techniques are library research and interviews. This research method is descriptive analysis, using several financial ratios, and regional financial dependence ratios.The results of this study are the financial performance of the Konawe District Government in 2015 and 2016 in terms of liquidity ratios, solvency ratios and debt ratios which have shown good performance despite the decline in all ratios in 2016 but the value is still whit in safe limits, but ther are some of the ratios that describe the performance of Konawe District government are not good, such as regional financial independence ratios that are between 0-25% classified as having an instructive relationship pattern which means the role of the central government is more dominant than the independence of local governments (regions that are not able to carry out blood autonomy financially). Regional financial dependency ratios are on an interval skale, 10.01-20.00%. This means that the Regional Revenue has a considerable dependency to finance direct expenditure and the Konawe District Government is still dependent on sources of financial revenue from central and provincial government transfers.