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The Effect of Regional Characteristics, Leverage, Government Complexity, BPK Audit Findings and Opinions on Local Government Financial Performance

Accounting Analysis Journal · Vol. 9 No. 1 (2020) · hlm. 30–37

DOI
10.15294/aaj.v9i1.22483
ISSN
2502-6216, 2252-6765
Terbit
2020-07-29
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

The purpose of this research is to analyze the effect of variables of regional size, regional expenditure, regional wealth level, leverage, government complexity, audit findings and opinion of BPK on the financial performance of local government. The population of this research were 129 District / City in Java and Bali TA. 2014-2015. This research used purposive sampling with 202 samples of the reports of BPK-RI audit results in 2014-2015 and IHPS in 2015-2016. The analytical tool used in this research was multiple linear regression. The result of this research for variables of regional expenditure and audit opinion have a positive effect, while regional size has a negative effect, the level of regional wealth, leverage, government complexity and audit findings do not affect on the financial performance of the local government. The conclusion of this research is simultaneous testing shows the effect between independent and dependent variables. Size, regional expenditure and audit opinion have significant effect on the financial performance of the local government and the level of regional wealth, leverage, government complexity and audit findings do not have significant affect on the financial performance of the local government.

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  • Muhammadiyah University of Surakarta
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Rekan penulisOrganisasiArtikel bersama
Retnoningrum HidayahAfiliasi tidak diketahui3
Sukirman SukirmanMuhammadiyah University of Surakarta2
Trisni SuryariniAfiliasi tidak diketahui2
Anwar ZahidAfiliasi tidak diketahui2
Ramadhani Nurul AisyahAfiliasi tidak diketahui1
Fransiska Desi PrimastutiAfiliasi tidak diketahui1
Sandy AlfiantoAfiliasi tidak diketahui1
Aliati MukaromahAfiliasi tidak diketahui1
Arma Kharisma ArditiyanAfiliasi tidak diketahui1
Mohamad Rizal AminudinAfiliasi tidak diketahui1
Sakinatul MunajatAfiliasi tidak diketahui1
Retno WulandariAfiliasi tidak diketahui1
Kristi Kemala PutriAfiliasi tidak diketahui1
Muhammad Ihda Ainun NajibAfiliasi tidak diketahui1
Asa Septa NugrahaAfiliasi tidak diketahui1
Dimas Dwi OktaviantoAfiliasi tidak diketahui1
Aliffa Nurul QomariAfiliasi tidak diketahui1
Siti MunifahAfiliasi tidak diketahui1
Mutia Femila SrikandhiAfiliasi tidak diketahui1
Agung WicaksonoAfiliasi tidak diketahui1
M AkmalAfiliasi tidak diketahui1
Indah Fajarini Sri WahyuningrumAfiliasi tidak diketahui1
Linda AgustinaAfiliasi tidak diketahui1
Prabowo Yudo JayantoAfiliasi tidak diketahui1
I N KayatiAfiliasi tidak diketahui1
Fian Tri RohmahAfiliasi tidak diketahui1
Saripah SaripahAfiliasi tidak diketahui1
Ima Nur KayatiAfiliasi tidak diketahui1
Monita Bayu IslamiatunAfiliasi tidak diketahui1
Indira JanuartiAfiliasi tidak diketahui1
Siti Nurul FaizahAfiliasi tidak diketahui1

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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 5 Nov 2026.
Metadata asli (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en-US">The Effect of Regional Characteristics, Leverage, Government Complexity, BPK Audit Findings and Opinions on Local Government Financial Performance</dc:title>
	<dc:creator>Wijayanti, Yulia</dc:creator>
	<dc:creator>Suryandari, Dhini</dc:creator>
	<dc:description xml:lang="en-US">The purpose of this research is to analyze the effect of variables of regional size, regional expenditure, regional wealth level, leverage, government complexity, audit findings and opinion of BPK on the financial performance of local government. The population of this research were 129 District / City in Java and Bali TA. 2014-2015. This research used purposive sampling with 202 samples of the reports of BPK-RI audit results in 2014-2015 and IHPS in 2015-2016 . The analytical tool used in this research was multiple linear regression. The result of this research for variables of regional expenditure and audit opinion have a positive effect, while regional size has a negative&amp;nbsp; effect, the level of regional wealth, leverage, government complexity and audit findings do not affect on the financial performance of the local government. The conclusion of this research is simultaneous testing shows the effect between independent and dependent variables. Size, regional expenditure and audit opinion have significant effect on the financial performance of the local government and the level of regional wealth, leverage, government complexity and audit findings do not have significant affect on the financial performance of the local government. &amp;nbsp;</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2020-07-29</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/22483</dc:identifier>
	<dc:identifier>10.15294/aaj.v9i1.22483</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 9 No 1 (2020): March; 30-37</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v9i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/22483/16594</dc:relation>
</oai_dc:dc>