Jurnal Aplikasi Akuntansi
Vol 7 No 2 (2023): Jurnal Aplikasi Akuntansi, April 2023

FINANCIAL CONDITION OF LOCAL GOVERNMENT AFTERMATH OF COVID 19 PANDEMIC-ARCHIVAL ANALYSIS

Ika Kurnia Indriani (Politeknik Negeri Pontianak)



Article Info

Publish Date
27 Jan 2023

Abstract

This research aims to examine two aspects: (1) the provincial government of Indonesia's financial condition index; and (2) the influence of the financial condition on cases of COVID 19 handling. This study uses a descriptive quantitative approach with archival data analysis for 2015-2021. The provinces of Aceh, DKI Jakarta, Kalimantan Timur, NTT, and Papua Barat have the best financial condition index in Indonesia, according to an assessment of provincial government financial health. Financial condition has an simultaneous effect on COVID-19 pandemic handling. The results showed that H1 was approved with sig. 0.001 of simultaneous influence of provincial government's financial condition on COVID-19 cases. H3 is recognized with sig <0.001 that financial independent index partial effect on COVID-19 cases. With a sig. 0.187, H3 is rejected, indicating that budget solvency has no partial impact on the 19 cases. With a sig. 0.885, H4 is refused, indicating that service level solvency has no influence on situations of COVID-19. Budget solvency, financial independence, and service level solvency are independent variables that can account for 38,1% of the 19 covid cases that occurred in the province.

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Journal Info

Abbrev

jaa

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Aplikasi Akuntansi adalah media untuk mempublikasikan kegiatan penelitian dalam ilmu akuntansi, diantaranya adalah akuntansi keuangan dan auditing, akuntansi manajemen, akuntansi keperilakuan, akuntansi sektor publik, akuntansi perpajakan, dan terapan. ...