Research Article
Analysis of the Impact of the Covid-19 Pandemic on the Financial Performance of Provincial Governments in Indonesia
@INPROCEEDINGS{10.4108/eai.7-10-2021.2316233, author={Christine Cinintya and Rindu Rika Gamayuni and Fitra Dharma}, title={Analysis of the Impact of the Covid-19 Pandemic on the Financial Performance of Provincial Governments in Indonesia}, proceedings={Proceedings of the 4th International Conference of Economics, Business, and Entrepreneurship, ICEBE 2021, 7 October 2021, Lampung, Indonesia}, publisher={EAI}, proceedings_a={ICEBE}, year={2022}, month={4}, keywords={covid-19 pandemic financial performance local government}, doi={10.4108/eai.7-10-2021.2316233} }- Christine Cinintya
Rindu Rika Gamayuni
Fitra Dharma
Year: 2022
Analysis of the Impact of the Covid-19 Pandemic on the Financial Performance of Provincial Governments in Indonesia
ICEBE
EAI
DOI: 10.4108/eai.7-10-2021.2316233
Abstract
This study aims to determine the impact of the Covid-19 pandemic on the financial performance of 34 provincial governments in Indonesia. The method used in this research is quantitative research with secondary data analysis. The test equipment used is the paired sample t-test and the Wilcoxon signed-rank test. The data used are in the form of Financial Statements for 2020 and 2019. The test results show a positive difference in financial performance as measured by the degree of decentralization. A negative difference appears in the results of economic performance as measured by the ratio of regional financial dependence, regional financial independence, and growth of regional original income. The test results also show no difference in economic performance before and during the pandemic as measured by the harmony ratio of operating expenditures and the effectiveness ratio of local revenue.