AKSELERASI: Jurnal Ilmiah Nasional
Vol 4 No 1 (2022): AKSELERASI: JURNAL ILMIAH NASIONAL

PENGARUH TEMUAN AUDIT, REKOMENDASI HASIL PEMERIKSAAN, DAN UKURAN PEMERINTAHAN DAERAH TERHADAP OPINI AUDIT PADA PEMERINTAH DAERAH DI INDONESIA

Raihania Salsabila (Universitas Esa Unggul, Jakarta)
Ickhsanto Wahyudi (Universitas Esa Unggul, Jakarta)

Article Info

Publish Date
23 Mar 2022

Abstract

The purpose of this study was to analyze the effect of audit findings, recommendations on audit results, and the size of local government on audit opinions on local governments in Indonesia. This research uses quantitative research. Population sampling technique is done by using purposive sampling method. To test the hypothesis in this study using the Multinomial Logistics Regression Analysis test. Based on empirical facts and hypothesis testing in this study, it can be concluded that: 1) audit findings do not affect audit opinion on local governments; 2) audit recommendations influence audit opinions on local governments; and 3) the size of the local government influences the audit opinion on the local government.

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Journal Info
AKSELERASI: Jurnal Ilmiah Nasional
Website

Abbrev

ja

Publisher

GoAcademica Research dan Publishing

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

Description

AKSELERASI: Jurnal Ilmiah Nasional is open access and peer-reviewed Journal, JIN is a scientific journal that contains the results of research and theoretical studies of Social Sciences and Exact Sciences. Managed by GoAcademica Research & Publishing. Focus and Scope AKSELERASI: Jurnal Ilmiah ...