THE EFFECT OF AUDIT OPINIONS AND BPK AUDIT FINDINGS ON LOCAL GOVERNMENT PERFORMANCE REGIONAL FINANCIAL INDEPENDENCE AS A MODERATING VARIABLE

Roby Barera, Anny Widiasmara, M. Agus Sudrajat

Abstract


This study aims to analyze the effect of Audit Opinion and BPK Audit Findings on Local Government Performance, with the Regional Financial Independence Level as a moderating variable in regencies and municipalities in East Java Province during 2021–2024. This study uses a quantitative approach with secondary data obtained from the Audit Board of the Republic of Indonesia (BPK) and the Ministry of Home Affairs of the Republic of Indonesia. The population consists of 38 regencies and municipalities, resulting in 152 observations. After identifying and excluding 6 outlier observations, 146 observations were analyzed. The results show that Audit Opinion and BPK Audit Findings do not have a significant effect on Local Government Performance. The Regional Financial Independence Level also does not moderate the effect of Audit Opinion or BPK Audit Findings on Local Government Performance. These findings indicate that audit results and regional financial independence are not sufficient to explain variations in Local Government Performance, suggesting the influence of other factors outside the research model.

Keywords: Audit Opinion, BPK Audit Findings, Local Government Performance, Regional Financial Independence Ratio

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References


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