Analisis Laporan Keuangan Untuk Mengukur Kinerja Keuangan Pemerintah Daerah Kabupaten Rokan Hulu

This research was conducted at the Government Rokan Hulu. This study aims to determine the financial performance Rokan Hulu District Government during the period 2010 to 2014. To determine the financial performance Rokan Hulu District Government used the financial ratio analysis of the region, especially the current ratio, cash ratio, debt to equity ratio, and the ratio of debt to income areas.The results showed that in 2010 the current ratio is less good, but the current ratio in 2011-2014 has been good, so that the Government Rokan Hulu is able to repay short-term debt through current assets. Cash ratio in 2010 showed less well, whereas in 2011-2014 has been good, this shows the Government Rokan Hulu is still able to satisfy the debt that must be met with existing cash and securities. Debt to equity ratio in 2010-2014 has been good, where it is marked by the trend of the ratio is less than 1 (one) year after year. Ratio of debt to revenue from the 2010-2014 region has been good