PENGARUH KARAKTERISTIK PEMERINTAH DAERAH TERHADAP OPINI AUDIT ATAS LAPORAN KEUANGAN PADA KAB/KOTA DI PROVINSI MALUKU TAHUN 2016-2018

Authors

  • Ridolf Rumihin PSDKU di Kabupaten Kepulauan Aru, Universitas Pattimura
  • Nicolas Ahuluheluw Fakultas Ekonomi dan Bisnis, Universitas Pattimura
  • Theophilia F F. Leiwakabessy Fakultas Ekonomi dan Bisnis, Universitas Pattimura

Keywords:

Characteristics of Local Government, Audit Opinion

Abstract

This study aims to determine the effect of local government characteristics on audit opinion. The characteristics of local government are proxied on local revenue (wealth), the level of local government dependence on the central government (depend), capital expenditure (expenditure), and the size of the local government (size). This research was conducted at district / city governments in Maluku province using a sample of 33 local governments. This research is expected to be used as evaluation material for district / city governments in Maluku province in regional financial management in order to get a good opinion from the BPK. Sampling in this study using a saturated sampling method. Sources of data use LKPD that have been audited for 2016-2018, and districts / cities in Maluku province in the figures for 2016-2018, the data analysis method uses logistic regression with the enter backward method. The results of this test indicate that the variable of local government characteristics that affect the audit opinion using the test above is expenditure, while the characteristic variables of the regional government that do not affect the audit opinion using the above test are wealth, expenditure, and size.

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Published

2021-03-23

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Articles