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Dharma, Fitra
Fakultas Ekonomi Dan Bisnis Universitas Lampung, Indonesia
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Journal : Jurnal Penelitian Pendidikan Indonesia

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Financial accountability on local government and regional economic growth Fitra Dharma
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 8, No 3 (2022): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020221472

Abstract

Audit opinions should be linked to regional economic growth as evidence of financial accountability. Previous research in Indonesia on government spending and regional economic growth has been inconsistent. Audit opinion of local government financial statements could result in discrepancies in the research findings. The purpose of this study is to determine whether there is higher economic growth in local governments that obtain an unqualified audit opinion (UAO) compared to local governments that obtain a modified audit opinion (MAO). This study uses district and city governments in Indonesia from 2016 to 2020 as a sample. The Mann-Whitney test shows that local governments that receive an unqualified audit opinion (UAO) have higher economic growth than those that receive a modified audit opinion. The results of this study show empirically that local government financial accountability is associated with regional economic growth.
Co-Authors Amelia, Yunia Andi Windah Antonius Panji Utomo Arif Sahputra Christine Cinintya Dewi Sukmasari Fadhilah Nuraini Fajar Gustiawaty Dewi Fitriyani Fitriyani Hafidz Rully Amirullah Kiagus Andi Kiagus Andi Komaruddin Komaruddin Kurnia Putri Lia Ulviana Lindrianasari . Lindrianasari Lindrianasari M Yudha Pratama Maria Maranatha Gultom Monica Valencia Putri Pigo Nauli Ratna Septiyanti Retno Yuni Nur Susilowati Rifdah Qurratunnisa Rindu Rika Gamayuni Rindu Rika Gamayuni Rindu Rika Gamayuni Salma Karina Seputra Usep Syaipudin Widya Rizki Eka Putri Widya Rizki Eka Putri Yenni Agustina