The Effect of Local Government Characteristics and BPK Audit Opinions on the Financial Performance of Local Governments (Study on Local Governments in South Sumatra)

DOI

10.2991/ahsseh.k.210122.021How to use a DOI?

Keywords

local government, BPK audit opinion and local government financial performance

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.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Indra Satriawan
AU  - Ardiyan Natoen
AU  - Periansya
AU  - AR Sopiyan
PY  - 2021
DA  - 2021/01/25
TI  - The Effect of Local Government Characteristics and BPK Audit Opinions on the Financial Performance of Local Governments (Study on Local Governments in South Sumatra)
BT  - Proceedings of the 4th Forum in Research, Science, and Technology (FIRST-T3-20)
PB  - Atlantis Press
SP  - 120
EP  - 128
SN  - 2667-128X
UR  - https://doi.org/10.2991/ahsseh.k.210122.021
DO  - 10.2991/ahsseh.k.210122.021
ID  - Satriawan2021
ER  -