[ABSTRAK Penelitian ini bertujuan untuk memprediksi kemungkinan terjadinya fiscal distresskabupaten/kota di Indonesia Tahun 2010-2013 dengan memodifikasi variabelTrussel dan Patrick (2009) dalam memprediksi fiscal distress.Penelitian inimerupakan penelitian kuantitatif dengan menggunakan metode regresi logistikbiner dengan jumlah sampel sebanyak 1.820 kabupaten/kota-tahun.Hasilpenelitian menunjukkan adanya indikasi fiscal distress di beberapakabupaten/kota di Indonesia utamanya di tahun 2010. Lebih lanjut penelitianmembuktikan bahwa terdapat lima variabel yang signifikan dalam memprediksikemungkinan terjadinya fiscal distress, yaitu Pendapatan Asli Daerah sebagaipersentase pendapatan dengan korelasi positif, dana perimbangan sebagaipersentase dari pendapatan dengan korelasi positif, belanja modal sebagaipersentase dari pendapatan dengan korelasi positif dan pertumbuhan pendapatandengan korelasi negatif serta variabel dummy kabupaten dengan korelasi negatif. ABSTRACT This study aims to predict the likelihood of fiscal distress in districts/cities inIndonesia in 2010-2013 by modifying Trussel and Patrick (2009) variables inpredicting fiscal distress. This research is a quantitative study using binary logisticregression method with a total sample of 1.820 districts/cities-years. The resultsshow indications of fiscal distress in some districts/cities in Indonesia especiallyin 2010. Furthermore, the study shows that there are five significant variables inpredicting the likelihood of fiscal distress, namely local own-revenue as apercentage of revenue with a positive correlation, intergovernmental funds as apercentage of revenue with a positive correlation, capital expenditures as apercentage of revenue with a positive correlation and revenue growth with anegative correlation and dummy variabel district with a negative correlation.;This study aims to predict the likelihood of fiscal distress in districts/cities inIndonesia in 2010-2013 by modifying Trussel and Patrick (2009) variables inpredicting fiscal distress. This research is a quantitative study using binary logisticregression method with a total sample of 1.820 districts/cities-years. The resultsshow indications of fiscal distress in some districts/cities in Indonesia especiallyin 2010. Furthermore, the study shows that there are five significant variables inpredicting the likelihood of fiscal distress, namely local own-revenue as apercentage of revenue with a positive correlation, intergovernmental funds as apercentage of revenue with a positive correlation, capital expenditures as apercentage of revenue with a positive correlation and revenue growth with anegative correlation and dummy variabel district with a negative correlation.;This study aims to predict the likelihood of fiscal distress in districts/cities inIndonesia in 2010-2013 by modifying Trussel and Patrick (2009) variables inpredicting fiscal distress. This research is a quantitative study using binary logisticregression method with a total sample of 1.820 districts/cities-years. The resultsshow indications of fiscal distress in some districts/cities in Indonesia especiallyin 2010. Furthermore, the study shows that there are five significant variables inpredicting the likelihood of fiscal distress, namely local own-revenue as apercentage of revenue with a positive correlation, intergovernmental funds as apercentage of revenue with a positive correlation, capital expenditures as apercentage of revenue with a positive correlation and revenue growth with anegative correlation and dummy variabel district with a negative correlation.;This study aims to predict the likelihood of fiscal distress in districts/cities inIndonesia in 2010-2013 by modifying Trussel and Patrick (2009) variables inpredicting fiscal distress. This research is a quantitative study using binary logisticregression method with a total sample of 1.820 districts/cities-years. The resultsshow indications of fiscal distress in some districts/cities in Indonesia especiallyin 2010. Furthermore, the study shows that there are five significant variables inpredicting the likelihood of fiscal distress, namely local own-revenue as apercentage of revenue with a positive correlation, intergovernmental funds as apercentage of revenue with a positive correlation, capital expenditures as apercentage of revenue with a positive correlation and revenue growth with anegative correlation and dummy variabel district with a negative correlation.;This study aims to predict the likelihood of fiscal distress in districts/cities inIndonesia in 2010-2013 by modifying Trussel and Patrick (2009) variables inpredicting fiscal distress. This research is a quantitative study using binary logisticregression method with a total sample of 1.820 districts/cities-years. The resultsshow indications of fiscal distress in some districts/cities in Indonesia especiallyin 2010. Furthermore, the study shows that there are five significant variables inpredicting the likelihood of fiscal distress, namely local own-revenue as apercentage of revenue with a positive correlation, intergovernmental funds as apercentage of revenue with a positive correlation, capital expenditures as apercentage of revenue with a positive correlation and revenue growth with anegative correlation and dummy variabel district with a negative correlation.;This study aims to predict the likelihood of fiscal distress in districts/cities inIndonesia in 2010-2013 by modifying Trussel and Patrick (2009) variables inpredicting fiscal distress. This research is a quantitative study using binary logisticregression method with a total sample of 1.820 districts/cities-years. The resultsshow indications of fiscal distress in some districts/cities in Indonesia especiallyin 2010. Furthermore, the study shows that there are five significant variables inpredicting the likelihood of fiscal distress, namely local own-revenue as apercentage of revenue with a positive correlation, intergovernmental funds as apercentage of revenue with a positive correlation, capital expenditures as apercentage of revenue with a positive correlation and revenue growth with anegative correlation and dummy variabel district with a negative correlation.;This study aims to predict the likelihood of fiscal distress in districts/cities inIndonesia in 2010-2013 by modifying Trussel and Patrick (2009) variables inpredicting fiscal distress. This research is a quantitative study using binary logisticregression method with a total sample of 1.820 districts/cities-years. The resultsshow indications of fiscal distress in some districts/cities in Indonesia especiallyin 2010. Furthermore, the study shows that there are five significant variables inpredicting the likelihood of fiscal distress, namely local own-revenue as apercentage of revenue with a positive correlation, intergovernmental funds as apercentage of revenue with a positive correlation, capital expenditures as apercentage of revenue with a positive correlation and revenue growth with anegative correlation and dummy variabel district with a negative correlation.;This study aims to predict the likelihood of fiscal distress in districts/cities inIndonesia in 2010-2013 by modifying Trussel and Patrick (2009) variables inpredicting fiscal distress. This research is a quantitative study using binary logisticregression method with a total sample of 1.820 districts/cities-years. The resultsshow indications of fiscal distress in some districts/cities in Indonesia especiallyin 2010. Furthermore, the study shows that there are five significant variables inpredicting the likelihood of fiscal distress, namely local own-revenue as apercentage of revenue with a positive correlation, intergovernmental funds as apercentage of revenue with a positive correlation, capital expenditures as apercentage of revenue with a positive correlation and revenue growth with anegative correlation and dummy variabel district with a negative correlation.;This study aims to predict the likelihood of fiscal distress in districts/cities inIndonesia in 2010-2013 by modifying Trussel and Patrick (2009) variables inpredicting fiscal distress. This research is a quantitative study using binary logisticregression method with a total sample of 1.820 districts/cities-years. The resultsshow indications of fiscal distress in some districts/cities in Indonesia especiallyin 2010. Furthermore, the study shows that there are five significant variables inpredicting the likelihood of fiscal distress, namely local own-revenue as apercentage of revenue with a positive correlation, intergovernmental funds as apercentage of revenue with a positive correlation, capital expenditures as apercentage of revenue with a positive correlation and revenue growth with anegative correlation and dummy variabel district with a negative correlation., This study aims to predict the likelihood of fiscal distress in districts/cities inIndonesia in 2010-2013 by modifying Trussel and Patrick (2009) variables inpredicting fiscal distress. This research is a quantitative study using binary logisticregression method with a total sample of 1.820 districts/cities-years. The resultsshow indications of fiscal distress in some districts/cities in Indonesia especiallyin 2010. Furthermore, the study shows that there are five significant variables inpredicting the likelihood of fiscal distress, namely local own-revenue as apercentage of revenue with a positive correlation, intergovernmental funds as apercentage of revenue with a positive correlation, capital expenditures as apercentage of revenue with a positive correlation and revenue growth with anegative correlation and dummy variabel district with a negative correlation.] |