The Effect of Audit Results and Local Characteristics on Financial Performance of Province Governments in Indonesia

Subagyo ., Abdul Hadi Sirat, Suwito .


This research aim is to analyze the effect of BPK audit results (BPK audit opinion, audit findings and Audit Results Follow-up) and Local Characteristics (Legislative Size, Local Government Size, Local Dependence, and Local Expenditures) on financial performance of provincial government in Indonesia. This research uses secondary data. The research object is the provincial government in Indonesia which has financial statements and audit reports from 2015 to 2019. The research samples are 165 Local Government Financial Reports for 33 Provinces in Indonesia for 2015-2019. The data is analyzed by multiple regression analysis. The research show results that Audit Opinion, Audit Findings, TLHP, Local Government Size, Legislative Size, Local Dependence and Local Expenditure partially have significant on Financial Performance.

Keywords: BPK Audit Opinion, Local Characteristics, Financial Performance

DOI: 10.7176/RJFA/12-14-06

Publication date:July 31st 2021

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