Ni Made Suryaningsih
Fakultas Ekonomi dan Bisnis Universitas Udayana

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KARAKTERISTIK PEMERINTAH DAERAH DAN OPINI AUDIT PADA KINERJA KEUANGAN PEMERINTAH DAERAH Ni Made Suryaningsih; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol 15 No 2 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

This study aims to determine the influence of the characteristics of the local government and audit opinion on the financial performance of local governments in all urban districts in Indonesia. The samples used were as many as 295 districts / cities using purposive sampling method. Data were collected by using the method of documentation. The result show that the prosperity, status, and capital expenditure has no effect on the financial performance, while the level of dependence on the central government and  audit opinion affect the performance of local governments.