A COMPARATIVE STUDY OF THE FINANCIAL PERFORMANCE OF THE TABANAN DISTRICT GOVERNMENT PRIOR AND AFTER THE COVID-19 PANDEMIC

Abstract

This study aims to analyze differences in the financial performance of the local government of Tabanan regency before and after the Covid-19 Pandemic. The financial performance of one region is measured using several ratios, namely: regional financial independence ratio, ratio of degrees of fiscal decentralization, PAD effectiveness ratio, regional financial efficiency ratio, and growth ratio. The government of Tabanan regency is the main object of current study. This study uses secondary data. This study employed Wilcoxon Signed Rank Test for analyzing the data. Based on current study it is reported that there is no significant difference in the financial performance of the government of Tabanan regency when contrasting the condition before and after the Covid-19 Pandemic. Theoretical implications of this study provide empirical evidence based on the results of the tests that have been carried out. The practical implications of this research can be used as a reference as a basis for consideration for making decisions for financial performance in considering the realization of PAD revenues.