Published: 2026-02-01

Pengaruh Rasio Utang dan Budgetary Solvency Terhadap Financial Sustainability Pada Kabupaten/Kota di Provinsi Sumatera Selatan

DOI: 10.35870/jemsi.v12i1.5282

Nadia Gracia Syakirah, Yuli Antina Aryani, Indriani Indah Astuti
  • Nadia Gracia Syakirah: Politeknik Negeri Sriwijaya
  • Yuli Antina Aryani: Politeknik Negeri Sriwijaya
  • Indriani Indah Astuti: Politeknik Negeri Sriwijaya
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Abstract

This study aims to analyze the effect of laverage and budgetary solvency on financial sustainability in districts/cities in South Sumatra province. This study uses a quantitative approach with secondary data obtained from the BPK RI Audit Report (LHP) on Local Government Financial Statements (LKPD) from 2019 to 2023. The sampling technique used saturated sampling, with a total sample of 85 observations from 17 districts / cities for five years. The results showed that partially laverage has a negative effect and not significant on Financial Sustainability and budgetary solvency is found to have a significant positive effect on financial sustainability. Simultaneously, laverage and budgetary solvency have a significant effect on financial sustainability. These findings indicate that financial flexibility through laverage and budgetary solvency are key factors in the dynamics of changes in financial sustainability.

Keywords

Laverage ; Budgetary Solvency ; Financial Sustainability

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How to Cite

Syakirah, N. G., Aryani, Y. A., & Astuti, I. I. (2026). Pengaruh Rasio Utang dan Budgetary Solvency Terhadap Financial Sustainability Pada Kabupaten/Kota di Provinsi Sumatera Selatan. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 12(1), 59-69. https://doi.org/10.35870/jemsi.v12i1.5282
Article Information

This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 12 No. 1 (2026)

  • Section: Articles

  • Published: %750 %e, %2026

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Author Biographies
Nadia Gracia Syakirah
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Politeknik Negeri Sriwijaya, Jl Srijaya Negara Bukit Besar, Palembang, Indonesia.

Yuli Antina Aryani
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Politeknik Negeri Sriwijaya, Jl Srijaya Negara Bukit Besar, Palembang, Indonesia.

Indriani Indah Astuti
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Politeknik Negeri Sriwijaya, Jl Srijaya Negara Bukit Besar, Palembang, Indonesia.

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