Audit Opinion and Financial Performance of Local Governments in East Nusa Tenggara
- DOI
- 10.2991/assehr.k.210424.093How to use a DOI?
- Keywords
- audit opinion, financial performance, local government
- Abstract
This study aims to analyze the effect of audit opinion on the financial performance of local governments by using data from 22 districts / cities in East Nusa Tenggara (NTT) during 2015-2019. This study examines the effect of the previous year’s audit opinion on the financial performance of the Regional Government (district / city), mediated by the realization of Original Local Government Revenue (PAD) and the realization of Regional Operational Expenditures. The results of this study indicate that the audit opinion has a significant effect on the financial performance of local governments, and significant effect on the realization of PAD and the realization of operational spending. This study are also recommended for the Regional Government in East Nusa Tenggara, the Inspectorate at the Provincial and Regency levels, and the Supreme Audit Agency (BPK), in determining policies, monitoring and auditing in order to improve the financial performance of Regional Governments in East Nusa Tenggara.
- 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/).
Cite this article
TY - CONF AU - Jennie S. Sir AU - Selfesina Samadara AU - Deetje W. Manuain PY - 2021 DA - 2021/04/26 TI - Audit Opinion and Financial Performance of Local Governments in East Nusa Tenggara BT - Proceedings of the International Conference on Applied Science and Technology on Social Science (ICAST-SS 2020) PB - Atlantis Press SP - 478 EP - 482 SN - 2352-5398 UR - https://doi.org/10.2991/assehr.k.210424.093 DO - 10.2991/assehr.k.210424.093 ID - Sir2021 ER -