Analisis Rasio Keuangan Untuk Mengukur Kinerja Keuangan Kabupaten Bengkalis Tahun Anggaran 2015-2019

This research aims to measure the financial performance of Bengkalis Regency Government for the 2015-2019 by using financial ratio analysis consisting of the decentralization ratio, ratio of regional financial independence, effective and efficiency ratio of regional original revenue, ratio of expenditure compatibility, ratio of growth and ratio of expenditure efficiency area. This research is a quantitative descriptive study with data collection in the form of archival data and documentation. Based on the results of financial ratios to Bengkalis Regency Government for the 2015-2019, the results show that the ratio decentralization and ratio of regional financial independence is still very low. Regional original revenue effectiveness ratio is ineffective and regional original revenue efficiency ratio is very efficient. The compatibility ratio between operating expenditures and capital expenditures shows that the Bengkalis Regency Government tends to spend more on operating expenditures than capital expenditures. The ratio of direct and indirect expenditures, shows that Bengkalis Regency uses funds for direct expenditure activities more than indirect expenditures. The average ratio of income growth and expenditure growth shows positive growth, and the efficiency ratio of regional spending shows that Bengkalis Regency has been efficient and has made budget savings every year