Studi Komparatif Pengukuran Kinerja Keuangan Daerah Setelah Otonomi Daerah Antara Pemerintah Kota Binjai dan Pemerintah Kota Pematangsiantar

Abstract

The objective of this research is to get empirical evidence whether or not have differences in financial performance of Binjai government or Pematangsiantar government by using ratio of local financial independence, local of financial dependency ratio, effectiveness ratio of local own revenue, ratio of operational expense for total expense, ratio of capital expense for total expense, growth ratio, and Debt Service Coverage Ratio. The data which is use to measure the territory financial performance is the report of realization revenue and expenditure territory budget 2010-2014. The analysis of the data used statistic analysis that is financial ratio analysis and Independent Samples t Test. Based on the analysis of financial ratio, it can be concluded that territory autonomy didn’t improve the financial performance Binjais government and Pematangsiantar’s government. It can be seen from the result of ratio of local financial independence of both regions is very low, 7,41% and 9,14%, local of financial dependency ratio of both regions is high, 85,51% and 87,54%, local own revenue growth ratio of both regions is low, 46,36% and 47,46%, operational expense growth ratio of both regions is very low, 12,45% and 9,05%, capital expense growth ratio of both regions is low, 33,56% and 12,17%, and Debt Service Coverage Ratio of both regions is good, 57,51% and 49,99%. Based on the analysis of Independent Samples t, it can be concluded that there is a difference between the Binjai’s financial performance and Pematangsiantar’s financial performance, because the average of Binjai’s government financial performance in 2010-2014 was 47,1371 and Binjai’s government in 2010-2014 was 43,0791. And this shows that Binjai’s financial performance better than Pematangsiantar’s financial performance.