The effect of BPK audit result on financial performance

Jannah M.; Azwardi A.; Siddik S.

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The effect of BPK audit result on financial performance

机译：BPK审计结果对财务表现的影响

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The aim of this paper is to identify the influence of BPK audit results on financial performance of districts / city local government in Sumatera. The technique of collecting data is document analysis which is distributed among 390 out of 492 of the local government financial statements of Sumatra, Indonesia. The joined data are processed with Eviews 9.0 using the Random Influence Model (REM). The results indicate that audit opinion had no significant effect on financial performance of local government. Moreover, audit findings had no significant effect on the financial performance of local government. The research results can be beneficial for government as a reference to improve financial performance.

机译：本文的目的是确定BPK审计结果对萨姆帕特地区/市地方政府财务表现的影响。收集数据的技术是文档分析，该文件分析在印度尼西亚苏门答腊州苏门答腊州地方政府财务报表中的390中分配。使用随机影响模型（REM），使用EVIEWS 9.0处理加入的数据。结果表明，审计意见对地方政府的财务业绩没有显着影响。此外，审计结果对地方政府的财务表现没有显着影响。研究成果可能是有益的，政府作为提高财务绩效的参考。

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《Accounting》 |2020年第7期|共6页
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Jannah M.; Azwardi A.; Siddik S.;
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Financial performanceBPK audit resultsAudit opinionAudit findingsLocal government;

机译：财务绩效广告审计结果裁员观桑达特发现本地政府;

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1. Factors Affecting Quality of Local Government Financial Statements to Get Unqualified Opinion (WTP) of Audit Board of the Republic of Indonesia (BPK) [J] . Dadang Suwanda Research Journal of Finance and Accounting . 2015,第4期

机译：影响当地政府财务报表质量的因素，以获取印度尼西亚共和国（BPK）审计委员会的无保留意见（WTP）
2. The Effect of Local Government Characteristics and the Examination Result of Indonesian Supreme Audit Institution on Economic Growth, with Financial Performance as Intervening Variable in District and City Government of Lampung Province [J] . Rindu Rika Gamayuni Research Journal of Finance and Accounting . 2016,第18期

机译：以楠榜省地方和市政府财务绩效为干预变量的印尼最高审计机构的地方政府特征和考试结果对经济增长的影响。
3. A Result Based Experimental Analysis of Rwandan Financial Progress as a Result of OAG Audit with Reference from 2014 to 2018 [J] . Mbonigaba Celestin Science Journal of Business and Management . 2019,第5期

机译：OAG审计结果对卢旺达财务进展的基于结果的实验分析，参考2014年至2018年
4. The Effect of Financial Characteristics, Misstatement and Audit Quality toward the Financial Performance in West Sumatera [C] . Bardan Dalimunthe, Dina Patrisia Padang International Conference on Education, Economics, Business and Accounting . 2019

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6. Falls and Fragility Fracture Audit Programme – using national audit data to monitor risk of hip fracture as a result of an inpatient fall [O] . Antony Johansen, Chris Boulton, Shelagh O’Riordan, 2019

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7. The Influence the Level of Regional Wealth, Capital Expenditure, Intergovernmental Revenue and BPK Audit Findings On Local Government Performance with Government Size as Moderating Variable (Study at Regency / City Government in Jambi Province) [O] . Rico Wijaya, Agus Solikhin 2021

机译：影响区域财富，资本支出，政府间收入和BPK审计结果对地方政府绩效的影响，以政府规模视为调节变量（Jambi Province的Regency / City政府研究）

The effect of BPK audit result on financial performance

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