Financial Distress Pemerintahan Provinsi di Indonesia

Sebelum dan Saat Penanganan Covid 19.

Edrida Pulungan1*)
Sekretariat Jenderal Dewan Perwakilan Daerah Republik Indonesia, Jakarta

Irene Sukma Lestari Barus2)

Universitas Widyatama, Bandung

ABSTRAK
Penelitian ini bersifat eksplanasi dengan data kuantitatif yang bertujuan untuk mengetahui
kondisi financial distress yang dialami keuangan daerah melalui Pemerintahan Provinsi baik
sebelum dan saat penanganan covid 19. Hasil penelitian menunjukkan melalui uji beda sampel
berpasangan menemukan nilai sig.2 tailed < 0,05 artinya terdapat perbedaan yang nyata dan
signifikan antara rasio pertumbuhan PAD dengan rasio DSCR sebelum dan saat terdampak virus
corona. Berdasarkan hasil uji analisis diskriminan untuk tahun 2019 terdapat 31 provinsi
mengalami financial distress sisanya 3 provinsi lagi dalam zona non financial distress dan tahun
2020 terdapat 18 provinsi mengalami financial distress sisanya 16 provinsi lagi dalam zona non
financial distress dengan kondisi utang bertambah 2 kali lipat akibat corona 19 sebagai novelty
dari penelitian ini. Dari hasil pengujian analisis diskriminan multivariate, variabel rasio
pertumbuhan, rasio efisiensi keuangan daerah dan rasio belanja modal sangat berpengaruh
terhadap tingkat financial distress di Pemerintahan Provinsi. Berdasarkan hasil tabel Omnibus
Test pada uji regresi binary logistik dapat disimpulkan bahwa terdapat pengaruh signifikan
secara simultan antara variabel rasio kemandirian keuangan daerah, rasio efisiensi keuangan
daerah, rasio belanja modal, rasio keselarasan belanja, rasio pertumbuhan terhadap rasio
pinjaman daerah.baik sebelum covid 19 maupun saat terjadinya covid 19. Nilai Negelkerke R
Square dan hasil Hosmer dan Lemeshow Test untuk tahun 2019 dan 2020 menunjukkan
kemampuan independen dalam menjelaskan variabel dependen adalah sebesar 1.000 atau 100%
dan model yang dibentuk adalah sudah tepat karena tidak ada perbedaan signifikan antara model
dengan nilai observasinya.

Kata Kunci : Covid 19, Financial distress, Keuangan Daerah

Prosiding Seminar Nasional Sekretariat Jenderal DPD RI (ISBN : 978-623-95896-8-4)

 Financial Distress Provincial Government in Indonesia
Before and During Handling Covid 19.

Edrida Pulungan1*)
Secretariat General of the Regional Representative Council of the Republic of Indonesia,
Jakarta

Irene Sukma Lestari Barus2)

Widyatama University, Bandung

ABSTRACT
This research is explanatory with quantitative data which aims to determine the financial distress
experienced by regional finances through the Provincial Government both before and during the
handling of covid 19. The results showed that through the paired sample difference test, the
value of sig.2 tailed <0.05 means that there is a difference. a real and significant difference
between the PAD growth ratio and the DSCR ratio before and when affected by the corona virus.
Based on the results of the discriminant analysis test for 2019, there are 31 provinces
experiencing financial distress, the remaining 3 provinces are in the non-financial distress zone
and in 2020 there are 18 provinces experiencing financial distress, the remaining 16 provinces
are in the non-financial distress zone with debt conditions increasing 2 times due to the corona
virus. 19 as the novelty of this research. From the test results of multivariate discriminant
analysis, growth ratio variables, regional financial efficiency ratios and capital expenditure ratios
greatly affect the level of financial distress in the Provincial Government. Based on the results of
the Omnibus Test table on the binary logistic regression test, it can be concluded that there is a
simultaneous significant effect between the regional financial independence ratio variables,
regional financial efficiency ratios, capital expenditure ratios, expenditure alignment ratios,
growth ratios to regional loan ratios. at the time of covid 19. The Negelkerke R Square value and
the results of the Hosmer and Lemeshow Test for 2019 and 2020 show that the independent
ability to explain the dependent variable is 1,000 or 100% and the model formed is correct
because there is no significant difference between the model and the observed value.

Keywords: Covid 19, Financial distress, Regional Finance

Proceedings of the National Seminar on the Secretariat General of the Indonesian Regional
Legislative Council (ISBN : 978-623-95896-8-4)