Determinan atas Opini Laporan Hasil Pemeriksaan Survey pada Pemerintah Daerah Periode 2019-2022
DOI:
https://doi.org/10.47065/arbitrase.v5i3.2351Keywords:
Audit Opinion; Local Government; Agency Theory; Human Development Index; Gross Regional Domestic Product; Income Gap LevelAbstract
One of the goals of the Indonesian state is to promote general welfare. With regional autonomy, it is hoped that local governments will have authority and independence in realizing the welfare of their people. The form of control over regional autonomy in the financial sector is an audit of financial management by the BPK in the form of an opinion on the audit of local government financial statements. The realization of community welfare can create an active role of the community in the process of supervising their regional financial management so that the quality of accountable financial reports is created by obtaining good opinions. This study aims to determine the influence of community welfare as measured by the human development index, gross regional domestic product, and income gap level on the quality of opinions on local government financial statements using quantitative methods. The data collected is secondary data consisting of 112 audit opinions on local governments in the West Java region for the 2019-2022 period. The hypothesis in this research was tested using panel data regression analysis. The results of the test showed that the gross regional domestic product had an effect on the opinion of the results of the audit of the financial statements of the local governments, while the human development index and the level of income gap had no effect on the opinion of the results of the audit of the financial statements of the local goverments.
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