Article Per Year (5 Year)
p-Index From 2019 - 2024
0
P-Index
This Author published in this journals
All Journal Journal of Auditing, Finance, and Forensic Accounting
Dewi Lesmanawati
Accounting Department, Faculty of Economics and Business, University of Lambung Mangkurat
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
HUMAN DEVELOPMENT INDEX AND AUDIT OPINION Wahyudin Nor; Muhammad Hudaya; Rifqi Novriyandana; Dewi Lesmanawati; Melllani Yuliastina
JAFFA Vol 6, No 1 (2018): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v6i1.4326

Abstract

This study aims to investigate: the influence of human development indeks (HDI) and growth of HDI on auditor opinion and the difference between the level of HDI entities that get the predicate of qualified opinion or non qualified opinion. The data of this research comprise 1.482 out of 496 regency/cities governments in Indonesia during 2014-2016. The analysis techniques used are multiple regression and independent simple t test. The results of this study show that the human development indeks has influence on auditor opinion, the growth of human development indeks has influence on auditor opinion. The results of this study also found that the average performance of HDI between regency/ cities in Indonesia is different between of qualified opinion or non qualified opnion.
Co-Authors Melllani Yuliastina Muhammad Hudaya Rifqi Novriyandana Wahyudin Nor