Proceedings of the International Conference on Applied Science and Technology on Social Science (ICAST-SS 2020)

Audit Opinion and Financial Performance of Local Governments in East Nusa Tenggara

Authors
Jennie S. Sir, Selfesina Samadara, Deetje W. Manuain
Corresponding Author
Jennie S. Sir
Available Online 26 April 2021.
DOI
10.2991/assehr.k.210424.093How to use a DOI?
Keywords
audit opinion, financial performance, local government
Abstract

This study aims to analyze the effect of audit opinion on the financial performance of local governments by using data from 22 districts / cities in East Nusa Tenggara (NTT) during 2015-2019. This study examines the effect of the previous year’s audit opinion on the financial performance of the Regional Government (district / city), mediated by the realization of Original Local Government Revenue (PAD) and the realization of Regional Operational Expenditures. The results of this study indicate that the audit opinion has a significant effect on the financial performance of local governments, and significant effect on the realization of PAD and the realization of operational spending. This study are also recommended for the Regional Government in East Nusa Tenggara, the Inspectorate at the Provincial and Regency levels, and the Supreme Audit Agency (BPK), in determining policies, monitoring and auditing in order to improve the financial performance of Regional Governments in East Nusa Tenggara.

Copyright
© 2021, 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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Volume Title
Proceedings of the International Conference on Applied Science and Technology on Social Science (ICAST-SS 2020)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
26 April 2021
ISBN
978-94-6239-371-4
ISSN
2352-5398
DOI
10.2991/assehr.k.210424.093How to use a DOI?
Copyright
© 2021, 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/).

Cite this article

TY  - CONF
AU  - Jennie S. Sir
AU  - Selfesina Samadara
AU  - Deetje W. Manuain
PY  - 2021
DA  - 2021/04/26
TI  - Audit Opinion and Financial Performance of Local Governments in East Nusa Tenggara
BT  - Proceedings of the International Conference on Applied Science and Technology on Social Science (ICAST-SS 2020)
PB  - Atlantis Press
SP  - 478
EP  - 482
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.210424.093
DO  - 10.2991/assehr.k.210424.093
ID  - Sir2021
ER  -