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PENGARUH OPINI AUDIT BPK, PENDAPATAN ASLI DAERAH (PAD) DAN INTERGOVERNMENTAL REVENUE TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN DI JAWA TIMUR TAHUN 2017-2019

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH OPINI AUDIT BPK, PENDAPATAN ASLI DAERAH (PAD) DAN INTERGOVERNMENTAL REVENUE TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN DI JAWA TIMUR TAHUN 2017-2019
 
Creator Pratama, Andre Bayu
Maslichah, Maslichah
Mawardi, M. Cholid
 
Description The financial performance of local governments is a measure of the success of local governments in managing resources originating from their regions or the central government. Management independently and jointly provide excellent service to society. The purpose of this study is to find out the effect of the Audit Opinion of BPK, Local Revenue (PAD) and Intergovernmental Revenue on the Financial Performance of Local Governments in East Java in 2017-2019, either simultaneously or partially. The research used the associative method with a quantitative approach. The data used secondary data with a time series of three years. The population used the Audit Result Report (LHP) obtained from the Audit Board of Indonesia. The sampling technique used purposive sampling and obtained 29 districts in East Java and 87 LHP for three years. Data analysis used multiple linear regression analysis. Meanwhile, the data processing used IBM Statistical Package for the Social Sciences type 22. The results of this study explain that the Audit Opinion of BPK has no effect on the Financial Performance of Local Governments. The PAD variable has a significant negative effect on the Financial Performance of Local Governments and the Intergovernmental Income variable has a significant negative effect on the Financial Performance of Local Governments.  Keyword: Audit Opinion BPK, Local Revenue, Intergovernmental Revenue, Financial Performance of Local Government
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2022-02-05
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/15070
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 11, No 02 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/15070/11265
 
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