<mets:mets xsi:schemaLocation="http://www.loc.gov/METS/ http://www.loc.gov/standards/mets/mets.xsd http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd" LABEL="Eprints Item" OBJID="eprint_46858" xmlns:mods="http://www.loc.gov/mods/v3" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:mets="http://www.loc.gov/METS/" xmlns:xlink="http://www.w3.org/1999/xlink"><mets:metsHdr CREATEDATE="2026-08-28T01:15:09Z"><mets:agent ROLE="CUSTODIAN" TYPE="ORGANIZATION"><mets:name>Repository Universitas Negeri Padang</mets:name></mets:agent></mets:metsHdr><mets:dmdSec ID="DMD_eprint_46858_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:titleInfo><mods:title>Pengaruh Kemandirian Daerah dan Level of Capital Outlay terhadap Financial Distress: Studi Empiris pada Pemerintah Daerah Kabupaten dan Kota di Sumatera Barat Periode 2019-2023</mods:title></mods:titleInfo><mods:name type="personal"><mods:namePart type="given">Irfan Nazar</mods:namePart><mods:namePart type="family">Ali</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:abstract>Penelitian ini mengkaji tentang pengaruh kemandirian keuangan daerah dan level of capital outlay terhadap financial distress pada pemerintah daerah kabupaten dan kota di Sumatera Barat periode 2019-2023. Financial distress pada pemerintah daerah merupakan masalah penting karena mempengaruhi kemampuan pemerintah daerah dalam memberikan pelayanan publik secara efektif. Dengan pendekatan kuantitatif, penelitian ini menggunakan data sekunder yang bersumber dari Direktorat Jenderal Perimbangan Keuangan, Kementerian Keuangan. Sampel ditentukan dengan teknik purposive sampling dan diperoleh sampel sebanyak 95 sampel. Analisis dilakukan dengan menggunakan regresi linier berganda dengan software SPSS versi 26. Hasil penelitian menunjukkan bahwa kemandirian keuangan daerah berpengaruh positif signifikan terhadap financial distress. Sementara itu, level of capital outlay juga berpengaruh positif signifikan terhadap financial distress.</mods:abstract><mods:classification authority="lcc">HF5601 Accounting</mods:classification><mods:originInfo><mods:dateIssued encoding="iso8601">2025</mods:dateIssued></mods:originInfo><mods:originInfo><mods:publisher>Universitas Negeri Padang;Akuntansi FE UNP</mods:publisher></mods:originInfo><mods:genre>Thesis</mods:genre></mets:xmlData></mets:mdWrap></mets:dmdSec><mets:amdSec ID="TMD_eprint_46858"><mets:rightsMD ID="rights_eprint_46858_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:useAndReproduction>
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