The Effect of Financial Characteristics, Misstatement and Audit Quality toward the Financial Performance in West Sumatera

DOI

10.2991/piceeba-19.2019.61How to use a DOI?

Keywords

Asset, capital expenditure, misstatement, audit quality; financial performance, regional government

Abstract

This paper is aimed at investigating the effect of financial characteristics misstatement and audit quality to the performance of local governments in improving community welfare. Sample of this study uses is the all the regional government of West Sumatera Province which consists of 1 (one) provincial government, 7 (seven) city governments, and 12 district governments which will be observed in years 2015 - 2017. The analysis showed that the independent variables misstatement and audit quality has no affect financial performance, while the total asset variables and capital expenditure have affected on financial performance

Copyright

© 2019, 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  - Bardan Dalimunthe
AU  - Dina Patrisia
PY  - 2019/09
DA  - 2019/09
TI  - The Effect of Financial Characteristics, Misstatement and Audit Quality toward the Financial Performance in West Sumatera
BT  - Proceedings of the Third Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2019)
PB  - Atlantis Press
SP  - 266
EP  - 275
SN  - 2352-5428
UR  - https://doi.org/10.2991/piceeba-19.2019.61
DO  - 10.2991/piceeba-19.2019.61
ID  - Dalimunthe2019/09
ER  -