Periansya and Satriawan, Indra and Natoen, Ardiyan and A.R., Sopian (2020) The Effect of Local Government Characteristics and BPK Audit Opinions on the Financial Performance of Local Governments (Study on Local Governments in South Sumatra). Forum In Research, Science and Technology (FIRST) - Atlantis Highlights in Engineerin. pp. 120-128. ISSN 2461-0739
|
Text (Full Papers)
24. the effect of local_first 2020_periansya.pdf Download (2MB) | Preview |
Abstract
This research aims to determine the effect of local government characteristics and the Supreme Audit Agency (BPK) audit opinions on the financial performance of the local governments studies at the Local Government in South Sumatra. Regional characteristics in this research use the Level of Regional Wealth (TKA) and the financial performance of local governments is measured by the Regional Financial Independence Ratio (RKKD). The research objects consisted of eighteen district, city and provincial governments in South Sumatra from 2016 to 2019. This research used secondary data using population data and processed using SPSS. The results showed that regional characteristics had a positive and significant effect on the financial performance of local governments, while BPK's opinion had a positive but insignificant effect on the performance of local governments in South Sumatra.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | local government, BPK audit opinion and local government financial performance |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Accounting > Proceeding and Seminar |
| Depositing User: | Mrs Trisni Handayani |
| Date Deposited: | 25 Jun 2023 12:03 |
| Last Modified: | 25 Jun 2023 12:03 |
| URI: | http://eprints.polsri.ac.id/id/eprint/13996 |
Actions (login required)
 |
View Item |
