Dharma, Fitra (2019) THE EFFECT OF AUDIT OPINION ON THE INCUMBENT'S VOTES (STUDY IN INDONESIAN LOCAL GOVERNMENT). In: INTERNATIONAL CONFERENCE ON ACCOUNTING & BUSINESS MANAGEMENT (ICAMbM), 31- Juli -1 Agustus, Bandung, Jawa Barat.

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Abstract

it is still rare, research in Indonesia that examines the effect of good government governance (GGG) for the political benefit of incumbents regional head. This article examines whether the audit opinion as a result of the GGG associated with the incumbent's votes in the local election. The objectives of this study are: (a) to examine the association between audit opinion of local government financial statement and incumbents' regional head votes, (b) to examine the moderating effect of political competition in the association between audit opinion with incumbents' regional head votes. The samples are the regencies and cities in Indonesia that conducts local election followed by the incumbent regent or major. We tested hypotheses using moderated regression analysis (MRA). We found that directly, audit opinion affects the incumbent votes in the local election. The effect of audit opinion on incumbents' votes increases when interacting with political competition. In high political competition, the influence of audit opinion becomes stronger.

Item Type: Conference or Workshop Item (Paper)
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User: DR Fitra dharma
Date Deposited: 14 Nov 2019 11:01
Last Modified: 14 Nov 2019 11:01
URI: http://repository.lppm.unila.ac.id/id/eprint/16025

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