Jurnal Mahasiswa Akuntansi Samudra
Vol 2 No 6 (2021)

PENGARUH KARAKTERISTIK PEMERINTAH DAERAH, HASIL PEMERIKSAAN AUDIT DAN PENDAPATAN ASLI DAERAH TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KOTA LANGSA

Safira Amalia (Fakultas Ekonomi Universitas Samudra)
Nurlina (Fakultas Ekonomi Universitas Samudra)
Iqlima Azhar (Fakultas Ekonomi Universitas Samudra)



Article Info

Publish Date
30 Dec 2021

Abstract

This study aims to determine the characteristics of local government, audit results and local revenue on the financial performance of the local government of Langsa City. The population and research sample are the financial statements of Langsa City for the years 2006-2020 contained in the Langsa City BPKD. The results of this study partially show that the characteristics of local governments have a significant value of 0.739 > 0.05. The results show that there is no significant effect on the financial performance of local governments. The results of the audit have a significant value of 0.367 > 0.05. The results show that there is no significant effect on the government's financial performance. region, and local revenue has a significant value of 0.058 > 0.05. The results show that it has no significant effect on the financial performance of local governments. Simultaneous research results show that the characteristics of local government, audit results, and local revenue have an effect of 40.8% on the financial performance of local governments.

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Journal Info

Abbrev

jmas

Publisher

Subject

Humanities Economics, Econometrics & Finance Education Social Sciences

Description

Jurnal Mahasiswa Akuntansi Samudra (JMAS) e-ISSN 2797-0086 p-ISSN 2797-0434 is the publication of articles from research and literature review in the field of Economics, especially Accounting. JMAS is available in print and online versions published by the Accounting Study Program, Faculty of ...