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PENGARUH OPINI AUDIT TERHADAP KINERJA PEMERINTAH DAERAH DENGAN REALISASI PENDAPATAN DAN BELANJA DAERAH SEBAGAI VARIABEL INTERVENING

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 13 No. 2 (2020)

DOI
10.52062/jakd.v13i2.1440
ISSN
2621-6787, 1978-4848
Published
2020-12-12
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng

Abstract

This study aims to obtain empirical evidence about the effect of audit opinion on the performance of local governments with the realization of regional revenues and expenditures as an intervening variable in empirical studies in district and city governments in the Papua Province. Regional income is reflected in the value of absolute logarithm natural total Regional Original Income. Regional expenditure is reflected in the value of absolute natural logarithms in total Operating Expenditures.Government performance is reflected in the score of the evaluation results of SAKIP implementation. This study used 28 districts and 1 city as samples from local governments in Papua Province. The sample is determined using purposive sampling. The results of this study indicate that the audit opinion does not have a direct effect on the performance of the local government or after it has been mediated by local revenue and operating expenses. Audit opinion affects Regional Original Revenue. Regional Original Income does not affect the Performance of Local Governments. Audit Opinion has an effect on Operational Expenditures and Shopping Expenditures does not affect the Performance of Local Government

Collaboration network of the authors

23 authors · 43 co-authorship links

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Co-authorOrganisationJoint articles
Meinarni AsnawiAffiliation unknown4
Berlian Ritha BeloAffiliation unknown1
Christina RandalayukAffiliation unknown1
Yustinus Tito SusiloAffiliation unknown1
Esra Erikson SihombingAffiliation unknown1
Rismawati RismawatiAffiliation unknown1
Agustinus SalleAffiliation unknown1
Cindy ArifaniAffiliation unknown1
Mip Tahul JannahAffiliation unknown1
Linda Y. HutadjuluAffiliation unknown1
Paulus Kombo Allo LayukAffiliation unknown1
Stevani Veronica M. IreeuwAffiliation unknown1
Pascalina V. S SesaAffiliation unknown1
Farid TrayayudhaAffiliation unknown1
Paulus K. Allo LayukAffiliation unknown1
Riswanjaya TandibiringAffiliation unknown1
Syaikhul FalahAffiliation unknown1
Ketrina ArwakomAffiliation unknown1
Hesty Theresia SalleAffiliation unknown1
Charley M. BisaiAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/JAKED/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENGARUH OPINI AUDIT TERHADAP KINERJA PEMERINTAH DAERAH DENGAN REALISASI PENDAPATAN DAN BELANJA DAERAH SEBAGAI VARIABEL INTERVENING</dc:title>
	<dc:creator>Wijaya, Anthonius H. Citra</dc:creator>
	<dc:creator>Rante, Andika</dc:creator>
	<dc:creator>Ramandey, Putri Inda</dc:creator>
	<dc:description xml:lang="en-US">This study aims to obtain empirical evidence about the effect of audit opinion on the performance of local governments with the realization of regional revenues and expenditures as an intervening variable in empirical studies in district and city governments in the Papua Province. Regional income is reflected in the value of absolute logarithm natural total Regional Original Income. Regional expenditure is reflected in the value of absolute natural logarithms in total Operating Expenditures.Government performance is reflected in the score of the evaluation results of SAKIP implementation. This study used 28 districts and 1 city as samples from local governments in Papua Province. The sample is determined using purposive sampling. The results of this study indicate that the audit opinion does not have a direct effect on the performance of the local government or after it has been mediated by local revenue and operating expenses. Audit opinion affects Regional Original Revenue. Regional Original Income does not affect the Performance of Local Governments. Audit Opinion has an effect on Operational Expenditures and Shopping Expenditures does not affect the Performance of Local Government</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2020-12-12</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1440</dc:identifier>
	<dc:identifier>10.52062/jakd.v13i2.1440</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 13 No. 2 (2018)</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 13 No 2 (2018)</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:source>10.52062/jakd.v13i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1440/1139</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2020 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
</oai_dc:dc>