CD Skripsi
“Pengaruh Pendapatan Asli Daerah, Dana Perimbangan, Belanja Modal, Opini Audit, Dan Temuan Audit Terhadap Kinerja Keuangan Pemerintah Daerah (Studi Pada Pemerintah Daerah Se-Provinsi Riau Periode 2017-2021)”
ABSTRACT
Local government financial performance can be used as a tool to determine the level of achievement of a work result in the area of regional finance during a budget period. This study aims to identify and analyze the effect of local revenue, intergovernmental revenue, capital expenditure, audit opinion, and audit finding on local government financial performance.
The population in this study is the local government in Riau Province which consists of 1 Provincial Government and 12 Regency/City Local Governments. Sampling uses the census method, which takes the entire population as a sample. This study uses secondary data in the form of financial data from LKPD and LHP of the local government in Riau Province for 2017-2021 obtained from the BPK RI Representative Office of Riau Province. The data analysis technique uses multiple linear regression analysis.
The results of the study show that audit opinion have an effect on local government financial performance. Meanwhile, local revenue, intergovernmental revenue, capital expenditure, and audit finding have no effect on local government financial performance.
Keywords: Local revenue, intergovernmental revenue, capital expenditure, audit opinion, audit finding, local government financial performance
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