Analysis of Regional Financial Capability in Supporting the Implementation of Regional Autonomy in Pasangkayu Regency, West Sulawesi Province for the 2014-2018 Period

Abstract

. The purpose of this study was to analyze financial performance, analyze and analyze the government of Pasangkayu Regency in 2013-2018. This type of research is quantitative using secondary data and analyzed using financial ratios. The results of this study indicate that the analysis of variance has met the criteria where the income is greater than budgeted, the analysis of the degree of fiscal decentralization below 10 percent shows that it is still lacking. the analysis of the level of regional independence is still very low with a percentage below the criteria of 25 percent, the analysis of the variety of expenditures has mostly met the criteria, the regional revenue analysis shows the results of 2 periods and the analysis of regional financial efficiency for most of these periods is still below the criteria of efficiency with the proportion still exceeding 90 percent.