Pengaruh Karakteristik Pemerintah Daerah Dan Opini Audit Terhadap Kinerja Keuangan Pemerintah Daerah (Studi Empiris Pada Pemerintah Daerah Kabupaten/Kota Di Indonesia Tahun 2018)

  • Akhila Santika Kirana Universitas Sebelas Maret Surakarta
  • Sulardi Sulardi Universitas Sebelas Maret Surakarta
Keywords: local government financial performance, local overnment size, capital expenditure, independence rate, audit opinion

Abstract

This  study aims to provide evidence of the  effect of the  local  government characteristics and audit opinion on local government financial performance. Local government characteristics consist of local government’s size, capital expenditure, and independence rate. The  sample was the  regency/city government in Indonesia in 2018 that  meets the  criteria. The results of the  analysis in 461  local governments showed an  average efficiency of the local government's  financial performance of 111.87%. The  results of the  analysis also  showed local  government size  and  capital expenditures affect positively on the  local  government's financial performance. Meanwhile, the independence rate did not  affect the  local government's financial performance, and  the  audit opinion showed significant negative influences on the  local government's financial performance.

Published
2021-02-23