Image of Pengaruh Belanja Daerah, Kekayaan Daerah, Opini Audit (Bpk), Dan Tindak Lanjut Hasil Pemeriksaan Terhadap Kinerja Pemerintah Daerah (Studi Empiris Pada Pemerintah Kota Dan Kabupaten Di Provinsi Riau Periode 2019-2022)
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Pengaruh Belanja Daerah, Kekayaan Daerah, Opini Audit (Bpk), Dan Tindak Lanjut Hasil Pemeriksaan Terhadap Kinerja Pemerintah Daerah (Studi Empiris Pada Pemerintah Kota Dan Kabupaten Di Provinsi Riau Periode 2019-2022)

JUHAMDANI, NIM.1910246967, The Influence of Regional Expenditures, Regional Wealth, Audit Opinion (BPK), and Follow-up to Audit Results on Regional Government Performance (Empirical Study of City and Regency Governments in Riau Province for the 2019-2022 Period), guided and supervised by Andreas and Nur Azlina.
The purpose of this research is to examine and analyze the influence of Regional Expenditures, Regional Wealth, Audit Opinions (BPK), and Follow-up on Audit Results on the Performance of Local Governments (Empirical Study on City and Regency Governments in Riau Province for the 2019-2022 Period). Local government performance is a measure of the effectiveness and efficiency of local governments in performing their functions and duties, including providing public services, managing resources, and achieving regional development goals.
This research uses a quantitative approach with multiple linear regression analysis to examine the relationship between these variables. The population and sample in this study are the LKPD entities of the Province and 12 Regencies/Cities in Riau Province. This study uses secondary data sourced from financial statements audited by the Regional Representative Office of the Supreme Audit Agency (BPK) for the 2019-2022 period as well as Audit Reports issued by the Regional Representative Office of the BPK, totaling 48 financial data points.
The results of this study indicate the influence of Regional Wealth, Audit Opinions (BPK), and Follow-up on Audit Results on the Financial Performance of Local Governments. However, the Regional Expenditure variable does not show any influence on the Financial Performance of Local Governments. These findings emphasize that in the context of local government, these factors play an important role in determining regional financial health.
The results of this study support agency theory, which emphasizes the importance of oversight and accountability in public financial management, and legitimacy theory, which states that organizations must meet societal expectations to gain legitimacy. Additionally, these results support public choice theory, which focuses on efficiency in public service delivery through effective oversight mechanisms. This research provides important implications for policymakers in their efforts to improve local government performance, enhance financial management quality, strengthen follow-up on BPK audit results, and consistently strive for favorable audit opinions. Thus, it is expected that the performance of local governments in Riau Province can continuously improve, supporting better and sustainable regional development..
Key words: Regional expenditure, regional wealth, audit opinion (BPK), follow-up on audit results, local government financial performance

Ketersediaan
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Perpustakaan Universitas Riau 1910246967
1910246967
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
1910246967
Penerbit
Pekanbaru : Universitas Riau Pascasarjana Tesis Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1910246967
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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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