Audit Results and Characteristics of Regional Governments: What are the Factors that Influence the Financial Performance of Regional Government?

Sunardi, Sunardi and Jovan, Febriantoko (2020) Audit Results and Characteristics of Regional Governments: What are the Factors that Influence the Financial Performance of Regional Government? PROCEEDING THE 2nd INTERNATIONAL CONFERENCE OF BUSINESS, ACCOUNTING AND ECONOMICS (The 2nd ICBAE 2020).

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Abstract

The research variable dimensions in determining the regional government financial performance were region age, dependency level, prosperity, capital expenditure, ICS weaknesses finding number and audit opinion. The research type used was associative with populations of all regencies and cities in Lampung and South Sumatra provinces. The data validity was tested through normality, autocorrelation, and a multiple linear regression test. This research was conducted for 3 years. The conclusion was regional government age, the dependency level on central government, prosperity, capital expenditure, and ISAI audit examination result variable simultaneously affect the financial performance in Regencies / Cities of South Sumatra and Lampung. Partially, regional government age and dependency level on central government variable affected the financial performance, however the prosperity, capital expenditure, and ISAI audit result variable did not affect the regional government financial performance in Regencies / Cities of South Sumatra and Lampung.

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