Proceedings of the 5th FIRST T3 2021 International Conference (FIRST-T3 2021)

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Determination of the Performance of Local Governments with Audit Opinions as Moderation Variables in South Sumatra

Authors
Niken Ayuningrum1, *, Dian Ofasari1
1Accounting Study Program, Sekayu Polytechnic
*Corresponding author. Email: nikenayu.ningrum@yahoo.com
Corresponding Author
Niken Ayuningrum
Available Online 11 February 2022.
DOI
10.2991/assehr.k.220202.013How to use a DOI?
Keywords
Local Revenue (PAD); Transfer Revenue; Local Government Performance and Audit Opinion
Abstract

With a case study on the Regency / City Government in South Sumatra, this study tries to establish the factors that influence local government performance using Audit Opinion as a moderating variable. The Regional Financial Independence Ratio is used to assess local government performance (RKKD). This study focuses on the districts and cities of South Sumatra, which include 14 districts and three cities. The research period is from 2016 to 2020, and the data used is secondary data. The study’s findings show that regional original income and transfer funds have a positive and significant effect on local government performance, with audit opinion as a moderating variable. According to the findings of this study, the bigger the influence of PAD and Transfer Funds on the RKKD, the higher the audit opinion score. This is due to the fact that the BPK has conducted an audit in the area. This is due to the existence of an audit by the BPK in the form of an audit opinion so that transparency and accountability of state finances can be realized. In addition, the audit opinion is also a form of assessment of whether the government has worked economically, effectively and efficiently.

Copyright
© 2022 The Authors. Published by Atlantis Press SARL.
Open Access
This is an open access article under the CC BY-NC license.

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Volume Title
Proceedings of the 5th FIRST T3 2021 International Conference (FIRST-T3 2021)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
11 February 2022
ISBN
10.2991/assehr.k.220202.013
ISSN
2352-5398
DOI
10.2991/assehr.k.220202.013How to use a DOI?
Copyright
© 2022 The Authors. Published by Atlantis Press SARL.
Open Access
This is an open access article under the CC BY-NC license.

Cite this article

risenwbib
TY  - CONF
AU  - Niken Ayuningrum
AU  - Dian Ofasari
PY  - 2022
DA  - 2022/02/11
TI  - Determination of the Performance of Local Governments with Audit Opinions as Moderation Variables in South Sumatra
BT  - Proceedings of the 5th FIRST T3 2021 International Conference (FIRST-T3 2021)
PB  - Atlantis Press
SP  - 78
EP  - 85
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.220202.013
DO  - 10.2991/assehr.k.220202.013
ID  - Ayuningrum2022
ER  -