Proceedings of the 7th FIRST 2023 International Conference on Global Innovations (FIRST-T3 2023)

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Determinants of Audit Opinion on Financial Report of Regency/City Governments of South Sumatra Province

Authors
Faridah Faridah1, Anggeraini Oktarida1, *, Kurnia Widya Oktarini1, Vira Dian Saphitri1
1Accounting Department, Politeknik Negeri Sriwijaya, Palembang, Indonesia
*Corresponding author. Email: anggeraini_oktarida@polsri.ac.id
Corresponding Author
Anggeraini Oktarida
Available Online 29 February 2024.
DOI
10.2991/978-2-38476-220-0_18How to use a DOI?
Keywords
audit opinion; audit finding; previous year's audit opinion; the size of local government
Abstract

. This studyiaims to determine the effect ofiaudit findings, previous year's auditiopinion, and size ofilocal government on auditiopinions in district/city government financial reports in the province of South Sumatra in the 2017–2021 period. The type of research used is quantitative research using secondary data obtained through the official website resmi www.bpk.go.id/ and requests for audit report data to the Indonesian Audit Board head office. The population in this study were all regencies/cities in South Sumatra Province, 17 regencies/cities with a total of 85 research samples. The sample was selected using the saturated sample method. The data analysis method is logistic regression analysis. The results of this study indicate that partially audit findings have a negative and significant effect on audit opinion. Meanwhile, previous year's audit opinion and the size of the local government did not have a partial significant effect on the audit opinion. Simultaneously audit findings, previous year's audit opinion and the size of the local government have had a positive and significant effect on audit opinion in the districts/cities of South Sumatra province.

Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 7th FIRST 2023 International Conference on Global Innovations (FIRST-T3 2023)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
29 February 2024
ISBN
10.2991/978-2-38476-220-0_18
ISSN
2352-5398
DOI
10.2991/978-2-38476-220-0_18How to use a DOI?
Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Faridah Faridah
AU  - Anggeraini Oktarida
AU  - Kurnia Widya Oktarini
AU  - Vira Dian Saphitri
PY  - 2024
DA  - 2024/02/29
TI  - Determinants of Audit Opinion on Financial Report of Regency/City Governments of South Sumatra Province
BT  - Proceedings of the 7th FIRST 2023 International Conference on Global Innovations (FIRST-T3 2023)
PB  - Atlantis Press
SP  - 149
EP  - 159
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-220-0_18
DO  - 10.2991/978-2-38476-220-0_18
ID  - Faridah2024
ER  -