Agustiawan, Deni and Gamayuni, Rindu Rika and Agustina, Yenni (2018) PENGARUH HASIL PEMERIKSAAN AUDIT BPK TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH DI INDONESIA. Jurnal Akuntansi dan Keuangan, 23 (2). pp. 119-128. ISSN 1410-1831

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Abstract

This study aims to analyze the effect of BPK audit results on the financial performance of local governments District / City in Indonesia. The type of research used in this study is a qualitative research with secondary data. The research sample is 398 districts /cities for the year 2014- 2015. Analysis of data used in this research is to test the classical assumption and hypothesis testing with multiple linear regression method.The results of this study show that audit opinion does not affect the performance of regional finances based on efficiency and effectiveness ratio and audit findings do not affect the financial performance of local governments based on the ratio of moderate efficiency audit findings negatively affect the financial performance of local governments based on the ratio of effectiveness.

Item Type: Article
Subjects: H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User: rindu rika
Date Deposited: 22 Jan 2020 09:31
Last Modified: 22 Jan 2020 09:31
URI: http://repository.lppm.unila.ac.id/id/eprint/17672

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