PENGARUH KINERJA KEUANGAN, TRANSPARANSI ANGGARAN, DAN DEBT TO INCOME TERHADAP FINANCIAL SUSTAINABILITY

Abstract

This study was conducted to analyze the influence of Financial Performance, Budget Transparency, and Debt to Income (DTI) on Financial Sustainability in Provincial Governments in Indonesia. The research population covers 34 Provincial Governments in Indonesia over the 2020–2024 period, with a total of 170 observations. The sampling technique used in this study is the purposive sampling method. Data analysis in this study uses Panel Data Regression with the assistance of the Eviews version 13 program. The partial test results indicate that Financial Performance has a positive and significant effect on Financial Sustainability. Conversely, Budget Transparency and Debt to Income (DTI) show no significant effect on Financial Sustainability in this study.

Keywords: Financial Sustainability, Financial Performance, Budget Transparency, Debt to Income