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- W4362727353 abstract "This study aims to examine and find empirical evidence of the effect of audit findings, auditor turnover, local government size, leverage and SiLPA (Budget Overtime) on local government BPK audit opinions in Indonesia. This study used a sample of 506 from a total of 514 local governments (districts and cities) throughout Indonesia with the observation year 2017 – 2020, so the total sample used was 1,915. The type of data used in this research is secondary data. The research data source was obtained through the Information Management and Documentation Officer Electronic service (E-PPID) at http://e-ppid.bpk.go.id. The sampling method uses purposive sampling, while the data analysis technique uses multiple linear regression analysis. The study results show that audit findings, local government size and leverage affect local government audit opinions. At the same time, auditor turnover and SiLPA do not affect local government audit opinions in Indonesia. Furthermore, from the results of this study, the variables that can be examined in subsequent studies include performance reports, audit quality, years of service/auditor experience, amount of capital expenditure, Special Allocation Funds received by local governments and qualifications of local government financial report preparers. In addition, the distribution of local governments according to island location will also be an exciting audit opinion study." @default.
- W4362727353 created "2023-04-10" @default.
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- W4362727353 date "2023-01-25" @default.
- W4362727353 modified "2023-10-06" @default.
- W4362727353 title "The Influence of Audit Findings, Auditor Change, Local Government Size, Leverage and Silpa on BPK Audit Opinions of Local Governments in Indonesia" @default.
- W4362727353 doi "https://doi.org/10.58860/ijsh.v2i1.20" @default.
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