ANALISIS RASIO KEUANGAN UNTUK MENGUKUR KINERJA PEMERINTAH DAERAH KABUPATEN ROKAN HULU

Abstract

This study aims to provide information to the public regarding the presentation of the
goverment’s performance in achieving accountability. To determine the performance of RokanHulu
district goverments using financial ratios budget especially the ratio of local independence, the ratio
the area of financial dependence, the ratio of effectiveness, efficiency ratio, the ratio of the ratio of
the activity, the ratio of growth. Financial ratio analysis on revenue and expenditure budget for the
2009-2012 fiscal yaer as measured by ratio of local independence is very low, the ratio the area of
financial dependence is very high, the ratio effectiveness of the fiscal year 2009-2012 is very effective
while the effeciency ratio of the fiscal year 2009-2012 is very efficient, the ratio of the activity of the
fiscal 2009-2012 which explains that the results routine spending is prioritized ratio compared to the
ratio of development expenditure,and ratio of growth to ain increase in local revenues that fluctuate
from year 2009-2012.