Pengaruh Karakteristik Pemerintah Daerah Dan Opini Audit Terhadap Kinerja Pemerintah Provinsi Di Indonesia

Andani, Mega; Sarwani, Sarwani; Respati, Novita Weningtyas

doi:10.33369/j.akuntansi.9.2.111-130

Cited by 9 publications

(15 citation statements)

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“…Therefore, it can be concluded that Ha3 is accepted, which means that Audit Opinion has an effect towards the Performance of Local Governments. This result is in line with the studies conducted by Andani & Respati (2019); Aswar (2019); Dewata et al (2018); as well as Sutopo and Siddi (2018), which used samples from Districts/Cities in the whole of Indonesia in the period of 2010-2018. The result of the study showed that Audit Opinion has a significant and positive effect.…”

Section: Modelsupporting

confidence: 90%

“…Audit Opinion: According to Andani and Respati (2019), the obtainment of an unqualified opinion enables a local government to be assessed well and its financial reports can be trusted. The fulfillment of financial reports follows standards, disclosures, obedience towards regulations, and effectiveness of the internal control system.…”

Section: Local Wealth Levelmentioning

confidence: 99%

“…The agency theory states that to achieve optimal results sustaining from the unqualified audit opinion, local governments must always provide complete information to the principal, which is the people, in order to not provide excessive information asymmetry. The studies conducted by Andani and Respati (2019); Dewata et al (2018); as well as Sutopo dan Siddi (2018), showed that audit opinion bas a significant effect towards local government performance. H3: Audit Opinion has a significant effect towards the Performance of Local Governments in Indonesia.…”

Section: Local Wealth Levelmentioning

confidence: 99%

See 2 more Smart Citations

The Effect of Local Expenditure, Local Wealth Level, Audit Opinion, and Audit Findings on the Performance of Indonesian Local Governments

Amalina¹,

Sumardjo²

2020

IMBR

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This study aims to determine the effect of local expenditure, local wealth level, audit opinion, and audit findings on the performance of local governments. This study uses the quantitative method, the hypothesis testing with multiple linear regression analysis was used, using SPSS version 23. The population is the local governments of Districts/Cities in Indonesia. The sample is 489 data samples were collected. Results obtained from testing showed that local expenditure, local wealth level, and audit opinion significantly affect the performance of local governments. Meanwhile, audit findings do not have a significant effect towards the Performance of Local Governments. Future studies are expected to be able to add more variables that have not been used in this study, such as government size, local standing, and intergovernmental standing.

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Section: Modelsupporting

confidence: 90%

Section: Local Wealth Levelmentioning

confidence: 99%

Section: Local Wealth Levelmentioning

confidence: 99%

See 1 more Smart Citation

The Effect of Local Expenditure, Local Wealth Level, Audit Opinion, and Audit Findings on the Performance of Indonesian Local Governments

Amalina¹,

Sumardjo²

2020

IMBR

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“…As users of the accrual-based Government Accounting Standards, local governments will follow the regulations set by the central government. This accrual-based Government Accounting Standard produces public sector information that has been adjusted to GAAP so that public sector financial practices are more orderly and more accurate [8,[11][12][13][14][15][16].…”

Section: Hypothesis Developmentmentioning

confidence: 99%

The Influence of Local Government Characteristics on Performance Effectiveness According to the Accrual-Based Accounting System

Pramudiati

Putri

2022

KSS

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This study aimed to determine the impact of non-financial characteristics on the effectiveness of local government performance by using the accrual-based government accounting system. Data were collected from the audit result report (LHP) of provincial, regency, city and regional government financial statements (LKPD) in Central Java for the 2016-2019 fiscal year, which were compiled based on the government accounting standards statement (PSAP). The results showed that the complexity of local government had a positive effect on the effectiveness of local government performance, while the level of leadership education and audit opinion did not influence the effectiveness of local government performance. Keywords: the level of leadership education, audit opinion, the complexity, the effectiveness, local government performance

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“…In terms of financial performance, it is predicted that greater size will improve the region's financial performance and vice versa. Masdiantini and Erawati (2016), Andani et al (2019), andIslami et al (2020) investigated the impact of local government size on the financial performance of local governments.…”

Section: Government Size and Financial Performancementioning

confidence: 99%

Determinants of Government Characteristics and Audit Findings on Local Government Financial Performance

Sumardjo

Jayanti

2021

IMBR

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This study is based on the low success of local governments' financial performance in West Java Province, as evidenced by the fact that financial reports of local governments that receive unqualified opinions are still being found. The detection of numerous frauds in local governments is responsible for the majority of incidents of poor financial performance in local governments. Local government financial performance is related to local government size, dependence on central government, local spending, and audit findings. The purpose of this study was to examine the influence of local government characteristics and audit findings on the financial performance of local governments. Techniques analyzing data used regression model selection test with STATA version 16. This study builds on agency theory to develop a conceptual framework that connects local government size, dependence on central government, local expenditure, audit findings, and financial performance. The results of this study show that the size of local government, local spending has a significant effect on local government financial performance based on independence ratio and operating expenditure activity ratio, local government financial performance is unaffected by the dependence of central government or audit findings. Contributions to the West Java Provincial Government are required to be taken into account when making decisions and policies for the improved financial performance of local government.

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Pengaruh Karakteristik Pemerintah Daerah Dan Opini Audit Terhadap Kinerja Pemerintah Provinsi Di Indonesia

Cited by 9 publications

References 0 publications

The Effect of Local Expenditure, Local Wealth Level, Audit Opinion, and Audit Findings on the Performance of Indonesian Local Governments

The Effect of Local Expenditure, Local Wealth Level, Audit Opinion, and Audit Findings on the Performance of Indonesian Local Governments

The Influence of Local Government Characteristics on Performance Effectiveness According to the Accrual-Based Accounting System

Determinants of Government Characteristics and Audit Findings on Local Government Financial Performance

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