Proceedings of the Third Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2019)

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The Effect of Financial Characteristics, Misstatement and Audit Quality toward the Financial Performance in West Sumatera

Authors
Bardan Dalimunthe, Dina Patrisia
Corresponding Author
Bardan Dalimunthe
Available Online September 2019.
DOI
10.2991/piceeba-19.2019.61How to use a DOI?
Keywords
Asset, capital expenditure, misstatement, audit quality; financial performance, regional government
Abstract

This paper is aimed at investigating the effect of financial characteristics misstatement and audit quality to the performance of local governments in improving community welfare. Sample of this study uses is the all the regional government of West Sumatera Province which consists of 1 (one) provincial government, 7 (seven) city governments, and 12 district governments which will be observed in years 2015 - 2017. The analysis showed that the independent variables misstatement and audit quality has no affect financial performance, while the total asset variables and capital expenditure have affected on financial performance

Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the Third Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2019)
Series
Advances in Economics, Business and Management Research
Publication Date
September 2019
ISBN
10.2991/piceeba-19.2019.61
ISSN
2352-5428
DOI
10.2991/piceeba-19.2019.61How to use a DOI?
Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

risenwbib
TY  - CONF
AU  - Bardan Dalimunthe
AU  - Dina Patrisia
PY  - 2019/09
DA  - 2019/09
TI  - The Effect of Financial Characteristics, Misstatement and Audit Quality toward the Financial Performance in West Sumatera
BT  - Proceedings of the Third Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2019)
PB  - Atlantis Press
SP  - 266
EP  - 275
SN  - 2352-5428
UR  - https://doi.org/10.2991/piceeba-19.2019.61
DO  - 10.2991/piceeba-19.2019.61
ID  - Dalimunthe2019/09
ER  -