Opini Audit dan Kinerja Keuangan Pemerintah Daerah dengan Realisasi PAD sebagai Pemediasi

Opini Audit dan Kinerja Keuangan Pemerintah Daerah dengan Realisasi PAD sebagai Pemediasi

The purpose this study was determine effect of audit opinion on the financial performance District / City Governments in Bali Province with local revenue as mediator based on legitimacy theory. This research was conducted at Provincial Government of Bali in 2013-2017 using the saturated sample metho...

Full description

Bibliographic Details
Main Authors: Ni Made Dwi Pradnyani, Ni Putu Sri Harta Mimba
Format: Article
Language:Indonesian
Published: Universitas Udayana 2020-12-01
Series:E-Jurnal Akuntansi
Online Access:https://ojs.unud.ac.id/index.php/Akuntansi/article/view/61997
id doaj-6d3a7c18fe4f4f62a95254011392ef92
record_format Article
spelling doaj-6d3a7c18fe4f4f62a95254011392ef922021-01-20T13:25:15ZindUniversitas UdayanaE-Jurnal Akuntansi2302-85562020-12-0130123150316110.24843/EJA.2020.v30.i12.p1261997Opini Audit dan Kinerja Keuangan Pemerintah Daerah dengan Realisasi PAD sebagai PemediasiNi Made Dwi Pradnyani0Ni Putu Sri Harta Mimba1Fakultas Ekonomi dan Bisnis Universitas Udayana, IndonesiaFakultas Ekonomi dan Bisnis Universitas Udayana, IndonesiaThe purpose this study was determine effect of audit opinion on the financial performance District / City Governments in Bali Province with local revenue as mediator based on legitimacy theory. This research was conducted at Provincial Government of Bali in 2013-2017 using the saturated sample method. Data analysis technique used path analysis. Analysis found that audit opinion had a positive effect on local own-source revenue. Shows that good audit opinion tends to increase the resources provided by local community specifically regional original income. Audit opinion has positive effect on the financial performance of District / City Governments in Bali Province in 2013-2017. Realization PAD has positive effect on financial performance of District / City Governments in Bali Province in 2013-2017. The realization of regional own-source revenue mediating variable in the relationship between audit opinion and local government financial performance. Keywords: Audit Opinion; Local Revenue; Local Government Financial Performance.https://ojs.unud.ac.id/index.php/Akuntansi/article/view/61997
collection DOAJ
language Indonesian
format Article
sources DOAJ
author Ni Made Dwi Pradnyani
Ni Putu Sri Harta Mimba
spellingShingle Ni Made Dwi Pradnyani
Ni Putu Sri Harta Mimba
Opini Audit dan Kinerja Keuangan Pemerintah Daerah dengan Realisasi PAD sebagai Pemediasi
E-Jurnal Akuntansi
author_facet Ni Made Dwi Pradnyani
Ni Putu Sri Harta Mimba
author_sort Ni Made Dwi Pradnyani
title Opini Audit dan Kinerja Keuangan Pemerintah Daerah dengan Realisasi PAD sebagai Pemediasi
title_short Opini Audit dan Kinerja Keuangan Pemerintah Daerah dengan Realisasi PAD sebagai Pemediasi
title_full Opini Audit dan Kinerja Keuangan Pemerintah Daerah dengan Realisasi PAD sebagai Pemediasi
title_fullStr Opini Audit dan Kinerja Keuangan Pemerintah Daerah dengan Realisasi PAD sebagai Pemediasi
title_full_unstemmed Opini Audit dan Kinerja Keuangan Pemerintah Daerah dengan Realisasi PAD sebagai Pemediasi
title_sort opini audit dan kinerja keuangan pemerintah daerah dengan realisasi pad sebagai pemediasi
publisher Universitas Udayana
series E-Jurnal Akuntansi
issn 2302-8556
publishDate 2020-12-01
description The purpose this study was determine effect of audit opinion on the financial performance District / City Governments in Bali Province with local revenue as mediator based on legitimacy theory. This research was conducted at Provincial Government of Bali in 2013-2017 using the saturated sample method. Data analysis technique used path analysis. Analysis found that audit opinion had a positive effect on local own-source revenue. Shows that good audit opinion tends to increase the resources provided by local community specifically regional original income. Audit opinion has positive effect on the financial performance of District / City Governments in Bali Province in 2013-2017. Realization PAD has positive effect on financial performance of District / City Governments in Bali Province in 2013-2017. The realization of regional own-source revenue mediating variable in the relationship between audit opinion and local government financial performance. Keywords: Audit Opinion; Local Revenue; Local Government Financial Performance.
url https://ojs.unud.ac.id/index.php/Akuntansi/article/view/61997
work_keys_str_mv AT nimadedwipradnyani opiniauditdankinerjakeuanganpemerintahdaerahdenganrealisasipadsebagaipemediasi
AT niputusrihartamimba opiniauditdankinerjakeuanganpemerintahdaerahdenganrealisasipadsebagaipemediasi
_version_ 1724330753537343488

Similar Items