Does Financial Performance Of Local Government Influence On The Audit Agency Opinion?
Abstract: Based on information
from BPK RI (2013) that LKPD opinion from 2007 until 2011 has a positive
development and achievements of local governments in financial management. From
year to year where local governments obtain an unqualified opinion (WTP) for
the financial statements continue to grow, although the progress is not as
expected. The objectives of this
research is to compare the financial performance of the District Government
/Cities in Indonesia which concurs with WTP and non-WTP opinion from BPK.
Therefore, the problems in this study is whether the financial performance of
the District Government / Cities in Indonesia who opined WTP better and
significantly different from the non-WTP.
Using cluster sampling, this study
selectt 122 local government in Indonesia, which consists of 57 District who opined WTP, and 65 District opined that
non-PAP. Meanwhile, the local government's financial performance measure used
in this study is the ratio of the area of financial independence, effectiveness
ratio, efficiency ratio, and growth ratios. From statistical test results, this
study conclude that the financial performance of the District Government
/Cities in Indonesia who opined WTP is significantly different and better than
the non_WTP for fiscal year 2011 data. These findings imply that in line with
what was predicted earlier that the local government has WTP keunangan should also
have a better performance compared well with the local governments do not.
Penulis: Khairudin
Kode Jurnal: jpakuntansidd130251
