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Growing Science » Accounting » The effect of BPK audit result on financial performance

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Accounting
ISSN 2369-7407 (Online) - ISSN 2369-7393 (Print)
Quarterly Publication
Volume 6 Issue 7 pp. 1253-1258, 2020

The effect of BPK audit result on financial performance Pages 1253-1258 PDF Download PDF

Authors: Miftahul Jannah, Azwardi Azwardi, Saadah Siddik

📋 Author Affiliations:
M. Jannah, Azwardi Azwardi ORCID , S. Siddik
¹ Accountancy, Economics Faculty, Sriwijaya University, Palembang-Prabumulih street Km. 32, Indralaya, Ogan Ilir Regency, 30662, Indonesia
doi 10.5267/j.ac.2020.9.001
Crossref 1 Source: CrossRef

🔑 Keywords: Financial performance, BPK audit results, Audit opinion, Audit findings, Local government

Abstract: 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.

How to cite this paper
APA: Jannah, M., Azwardi, A & Siddik, S. (2020). The effect of BPK audit result on financial performance. Accounting, 6(7), 1253-1258.
Chicago/Turabian: Jannah, M., Azwardi, A & Siddik, S. 2020. "The effect of BPK audit result on financial performance." Accounting 6, no. 7 (2020): 1253-1258.
AMA: Jannah, M., Azwardi, A & Siddik, S. The effect of BPK audit result on financial performance. Accounting. 2020;6(7):1253-1258.

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📚 Journal: Accounting | 📅 Year: 2020 | 📖 Volume: 6 | 📄 Issue: 7 | 👁️ Views: 1932 | 📊 Crossref: 1

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