Analisis Kerentanan Keuangan Badan Layanan Umum Tahun 2012-2014

he aim of this study was to analyse financial vulnerability at the Semi Autonomous Agency (SAA) and to investigate its signs of vulnerability, whether SAA has a sound of financial conditions and to evaluate the performance of existing SAA. Based on the research findings of the 128 SAA, there were 13 SAA experiencing financial vulnerability. Variables which influence the financial vulnerability were EQUITY, ADMIN, and MARGIN. This research was conducted using a logit regression. The study recommends analysis of financial vulnerability as one of assessing criterion for measuring performance of SAA, which mainly use financial performance indicators, a part of financial indicators which already been used as promulgated in Treasury Regulation Number PER-36/NT/2012. In addition, other recommendation is to monitor intensively on SAA which experiencing financial vulnerability, and the need for periodic evaluation to measure the feasibility of SAA. The periodic evaluation can be done every two years, where definition mentioned that vulnerability in place when SAA experiencing financial vulnerability for two consecutive years.