The Effects of Local Government Characteristics and Audit Opinion on the Performance of District and City Governments in Indonesia

Dewata, Evada; Jauhari, Hadi; Aprianti, Siska; Hijria, Eka Nurfa

doi:10.24815/jdab.v5i2.9057

Cited by 6 publications

(6 citation statements)

References 2 publications

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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%

“…According to Amyulianthy et al (2016), the wealth of a local government is proxied with the ratio of local own-source revenue towards total revenue. Meanwhile, according to Dewata et al (2018), the measurement of local wealth level can be calculated from the total of local own-source revenue and total revenue. Audit opinion is the assessment of Local Government Financial Reports that are given by the BPK to the local government.…”

Section: Methodsmentioning

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: Methodsmentioning

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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“…According to Dewata et al (2018), the number of residents in a particular location impacts the services offered by the district and city. In agency theory, the local government (agent) will submit financial reports to the public (principal) as a form of governmental responsibility.…”

Section: Literature Reviewmentioning

confidence: 99%

Determinant factors on the disclosure level of local government’s financial statements in Indonesia

Aswar

Fanany

Sumardjo

et al. 2022

Public and Municipal Finance

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Financial reports are required from both the federal and municipal governments to demonstrate and improve governance and raise openness and accountability of government financial management. This study aims to determine how much mandatory disclosure in local government financial reports can be increased by adding variables such as the number of members in the legislative body, debt, and population, as well as a control variable – the age of the municipal authorities. The population of this study comprised all Local Government Financial Statements (LGFS) in Indonesia and the Supreme Audit Agency’s financial statement auditing requirements as of 2018. The paper adopted a purposive sample technique; 248 local governments in Indonesia were sampled. This study tested hypotheses using multiple regression analysis with the SPSS Version 25 application. The findings show that the number of members in the legislative body, debt, and total population do not affect the level of LGFS disclosure; however, the level of welfare does. This study should provide information that can help increase LGFS disclosure in a way that is valuable for local governments. Utilization of information technology in meeting social demands more efficiently and effectively is one of the strategies for local governments in carrying out financial statement disclosures.

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“…Some research on the factors that influence audit opinions of local government financial statements in Indonesia, some of which are as follows: (Hamidayanti & Wardani, 2019), (Budiarto & Indarti, 2019), (Andani et al, 2019), (Suryaningsih & Sisdyani, 2016), (Wijayanti & Suryandari, 2020), (Simarmata, 2019), (Dewata et al, 2018), (Sutopo et al, 2017), (Purnama et al, 2018), (Yaya & Pawestri, 2021), (Revelation, 2019.…”

Section: Introductionmentioning

confidence: 99%

The Influence of Audit Findings, Auditor Change, Local Government Size, Leverage and Silpa on BPK Audit Opinions of Local Governments in Indonesia

Nugroho

Sasongko

Bawono

2023

ijsh

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This study aims to examine and find empirical evidence of the effect of audit findings, auditor turnover, local government size, leverage and SiLPA (Budget Overtime) on local government BPK audit opinions in Indonesia. This study used a sample of 506 from a total of 514 local governments (districts and cities) throughout Indonesia with the observation year 2017 – 2020, so the total sample used was 1,915. The type of data used in this research is secondary data. The research data source was obtained through the Information Management and Documentation Officer Electronic service (E-PPID) at http://e-ppid.bpk.go.id. The sampling method uses purposive sampling, while the data analysis technique uses multiple linear regression analysis. The study results show that audit findings, local government size and leverage affect local government audit opinions. At the same time, auditor turnover and SiLPA do not affect local government audit opinions in Indonesia. Furthermore, from the results of this study, the variables that can be examined in subsequent studies include performance reports, audit quality, years of service/auditor experience, amount of capital expenditure, Special Allocation Funds received by local governments and qualifications of local government financial report preparers. In addition, the distribution of local governments according to island location will also be an exciting audit opinion study.

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The Effects of Local Government Characteristics and Audit Opinion on the Performance of District and City Governments in Indonesia

Cited by 6 publications

References 2 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

Determinant factors on the disclosure level of local government’s financial statements in Indonesia

The Influence of Audit Findings, Auditor Change, Local Government Size, Leverage and Silpa on BPK Audit Opinions of Local Governments in Indonesia

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