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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) · pp. 30–37

DOI
10.15294/aaj.v9i1.22483
ISSN
2502-6216, 2252-6765
Published
2020-07-29
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

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.

Collaboration network of the authors

33 authors · 79 co-authorship links

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  • Muhammadiyah University of Surakarta
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Retnoningrum HidayahAffiliation unknown3
Sukirman SukirmanMuhammadiyah University of Surakarta2
Trisni SuryariniAffiliation unknown2
Anwar ZahidAffiliation unknown2
Ramadhani Nurul AisyahAffiliation unknown1
Fransiska Desi PrimastutiAffiliation unknown1
Sandy AlfiantoAffiliation unknown1
Aliati MukaromahAffiliation unknown1
Arma Kharisma ArditiyanAffiliation unknown1
Mohamad Rizal AminudinAffiliation unknown1
Sakinatul MunajatAffiliation unknown1
Retno WulandariAffiliation unknown1
Kristi Kemala PutriAffiliation unknown1
Muhammad Ihda Ainun NajibAffiliation unknown1
Asa Septa NugrahaAffiliation unknown1
Dimas Dwi OktaviantoAffiliation unknown1
Aliffa Nurul QomariAffiliation unknown1
Siti MunifahAffiliation unknown1
Mutia Femila SrikandhiAffiliation unknown1
Agung WicaksonoAffiliation unknown1
M AkmalAffiliation unknown1
Indah Fajarini Sri WahyuningrumAffiliation unknown1
Linda AgustinaAffiliation unknown1
Prabowo Yudo JayantoAffiliation unknown1
I N KayatiAffiliation unknown1
Fian Tri RohmahAffiliation unknown1
Saripah SaripahAffiliation unknown1
Ima Nur KayatiAffiliation unknown1
Monita Bayu IslamiatunAffiliation unknown1
Indira JanuartiAffiliation unknown1
Siti Nurul FaizahAffiliation 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://journal.unnes.ac.id/sju/index.php/aaj/oai, first harvested 5 Nov 2026, last seen 5 Nov 2026.
Original metadata (oai_dc) 
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	<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>