Determinasi Karakteristik Pemerintah Daerah Terhadap Opini BPK

Authors

  • Destin Alfianika Maharani a:1:{s:5:"en_US";s:31:"Universitas Perwira Purbalingga";}
  • Anastasia Anggarkusuma Arofah Universitas Perwira Purbalingga

DOI:

https://doi.org/10.35143/jakb.v14i1.4562

Abstract

The research objectives were to determine: 1). Effect of government size on BPK opinion 2). The influence of the level of regional dependence on the center on the BPK opinion, 3) The influence of level of prosperity on the BPK opinion, 4) The influence of the level of regional independence on the BPK opinion. The population in this study were districts and cities in Central Java for 2017 to 2019. The samples in this study used purposive sampling and logistic regression analysis methods. The test instrument used in this study used SPSS version 24. Partially, the size of government size has a negative and significant effect on BPK's opinion. The variables of the level of regional dependence on the central government and the level of prosperity have a positive and significant effect on BPK's audit opinion. Meanwhile, the level of regional dependence has a negative and insignificant effect on BPK's opinion

Downloads

Published

2021-05-31

Issue

Vol. 14 No. 1 (2021): Jurnal Akuntansi Keuangan dan Bisnis

Section

Artikel

License

Copyright (c) 2021 Destin Alfianika Maharani, Anastasia Anggarkusuma Arofah

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Authors who publish with this journal agree to the following terms:

    1. Authors hold the copyright in any process, procedure, or article described in the work and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.

    2. Authors retain publishing rights to re-use all or portion of the work in different work but can not granting third-party requests for reprinting and republishing the work.

    3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) as it can lead to productive exchanges, as well as earlier and greater citation of published work.