Image of Faktor-Faktor Yang Mempengaruhi Opini Audit Laporan Keuangan Pemerintah Daerah Dengan Tindak Lanjut Rekomendasi Sebagai Variabel Moderasi ( Studi Empiris Pada Wilayah Sumatera Bagian Utara )
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Faktor-Faktor Yang Mempengaruhi Opini Audit Laporan Keuangan Pemerintah Daerah Dengan Tindak Lanjut Rekomendasi Sebagai Variabel Moderasi ( Studi Empiris Pada Wilayah Sumatera Bagian Utara )

This study aims to analyze the influence of the government's internal control system, compliance with laws and regulations, efficiency ratio, effectiveness ratio, and follow-up recommendations on audit results on audit opinions in Regional Governments in the Northern Sumatra region. The type of research conducted is quantitative research with the source of data used in this study is secondary data.
Meanwhile, the source of data in this study is data obtained from the official website of the Audit Board of the Republic of Indonesia, (IHPS-II, 2018 - 2022) and submit a request for data directly to the BPK RI Representative in the Northern Sumatra Region. The population taken by researchers in this study is all Regencies / Cities/ Provinces in the Northern Sumatra Region, which amounted to 99 Regencies / Cities / Provinces from 2018-2022. Furthermore, to determine the number of samples to be taken data, researchers use saturated sampling techniques (census). The scales used in this study are nominal scales and ratios. The data collection technique in this study is to use research instrument techniques (documentation). The study concluded that the government's internal control system, compliance with laws and regulations and efficiency ratios affect the audit opinion of local government financial statements, while the effectiveness ratio has no effect. Then follow-up recommendations on the results of the examination are able to moderate the influence of the government's internal control system and compliance with laws and regulations on audit opinions of local government financial statements, however, it was unable to moderate the effect of efficiency ratio and effectiveness ratio on audit opinions of local government financial statements in the Northern Sumatra region for 2018-2022.
Key words : Audit opinion, financial statement, local government, follow –
up recommendation on audit results.

Ketersediaan
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Perpustakaan Universitas Riau 2110247579
2110247579
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
2110247579
Penerbit
Pekanbaru : Universitas Riau Pascasarjana Tesis Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2110247579
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
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Subjek
Akuntansi
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Pernyataan Tanggungjawab
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