Determinants of Audit Opinion on Financial Report of Regency/City Governments of South Sumatra Province
- DOI
- 10.2991/978-2-38476-220-0_18How to use a DOI?
- Keywords
- audit opinion; audit finding; previous year's audit opinion; the size of local government
- Abstract
. This studyiaims to determine the effect ofiaudit findings, previous year's auditiopinion, and size ofilocal government on auditiopinions in district/city government financial reports in the province of South Sumatra in the 2017–2021 period. The type of research used is quantitative research using secondary data obtained through the official website resmi www.bpk.go.id/ and requests for audit report data to the Indonesian Audit Board head office. The population in this study were all regencies/cities in South Sumatra Province, 17 regencies/cities with a total of 85 research samples. The sample was selected using the saturated sample method. The data analysis method is logistic regression analysis. The results of this study indicate that partially audit findings have a negative and significant effect on audit opinion. Meanwhile, previous year's audit opinion and the size of the local government did not have a partial significant effect on the audit opinion. Simultaneously audit findings, previous year's audit opinion and the size of the local government have had a positive and significant effect on audit opinion in the districts/cities of South Sumatra province.
- Copyright
- © 2024 The Author(s)
- Open Access
- Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.
Cite this article
TY - CONF AU - Faridah Faridah AU - Anggeraini Oktarida AU - Kurnia Widya Oktarini AU - Vira Dian Saphitri PY - 2024 DA - 2024/02/29 TI - Determinants of Audit Opinion on Financial Report of Regency/City Governments of South Sumatra Province BT - Proceedings of the 7th FIRST 2023 International Conference on Global Innovations (FIRST-T3 2023) PB - Atlantis Press SP - 149 EP - 159 SN - 2352-5398 UR - https://doi.org/10.2991/978-2-38476-220-0_18 DO - 10.2991/978-2-38476-220-0_18 ID - Faridah2024 ER -