Developing A Measure Of Local Government’s Financial Condition  

Oleh:

Ritonga, Irwan Taufiq

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Journal of Indonesian Economy & Business (Jurnal Ekonomi & Bisnis Indonesia) vol. 29 no. 2 (May 2014), page 142-164.
Topik: financial condition; local government; short term solvency; long term solvency; budgetary solvency; service-level solvency; financial flexibility; financial independence
Fulltext: JIEB_29_02_142.pdf (153.56KB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: II77 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This study develops an instrument to measure the financial condition of local governments (LG) in Indonesia. The instrument will serve as an early warning system for local governments’ financial management. The instrument to measure their financial condition consists of six dimensions, namely short-term solvency, long-term solvency, budgetary solvency, service-level solvency, financial flexibility, and financial independence. Each dimension has its own indicators. There are a total of eighteen indicators examined in this study. These indicators are combined to form a composite index, called a Financial Condition Index (FCI). The reliability and validity of the composite index is analyzed and the results show that the measures developed in this study are reliable and valid. In addition, the instrument possesses the criteria of a good measure: it is theoretically sound, a comprehensive assessment, it has predictive ability, distinctive ability, it is practical, objective, and a resistant to manipulation and gaming.

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