The effect of BPK audit result on financial performance
The aim of this paper is to identify the influence of BPK audit results on financial performance of districts / city local government in Sumatera. The technique of collecting data is document analysis which is distributed among 390 out of 492 of the local government financial statements of Sumatra,...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Growing Science
2020-09-01
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| Series: | Accounting |
| Online Access: | http://www.growingscience.com/ac/Vol6/ac_2020_124.pdf |
| Summary: | The aim of this paper is to identify the influence of BPK audit results on financial performance of districts / city local government in Sumatera. The technique of collecting data is document analysis which is distributed among 390 out of 492 of the local government financial statements of Sumatra, Indonesia. The joined data are processed with Eviews 9.0 using the Random Influence Model (REM). The results indicate that audit opinion had no significant effect on financial performance of local government. Moreover, audit findings had no significant effect on the financial performance of local government. The research results can be beneficial for government as a reference to improve financial performance.
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| ISSN: | 2369-7393 2369-7407 |