PENGARUH UKURAN PEMERINTAH DAERAH, TEMUAN DAN TINDAK LANJUT REKOMENDASI HASIL PEMERIKSAAN BPK RI TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH DI INDONESIA

Abstract

Ridha Yamin. 2021. The Effect of Local Government Size, Audit Findings and Audit Recommendations Follow-up of BPK RI on the Financial Performance of Local Governments in Indonesia, supervised by Masdar Masud and Sylvia Sjarlis. This study aims to determine and analyze: the effect of local government size, audit findings and audit recommendations follow-up of BPK RI on the financial performance of local governments in Indonesia. This research approach uses hypothesis testing with aapproach cross section. The research was conducted on local governments in Indonesia. The research was conducted in 2019. The research population is all local governments in Indonesia, totaling 542 local governments. The sample selection in this research was carried out using a purposive sampling method that the sample based on the criteria determined by the researcher, so the research object was obtained as many as 406 local governments. The results showed that: 1) There is a positive and significant effect of local government size on the financial performance of local governments in Indonesia with a value of Sig. of 0,000 < 0,05 and the value of tarithmetic 16,071 > ttable 1,966 so that H1 is accepted, 2) There is a negative and significant effect of audit findings on the financial performance of local governments in Indonesia with a value of Sig. of 0,000 < 0,05 and the value of tarithmetic -5,063 > ttable 1,966 so that H2 is accepted, 3) There is a positive and significant effect of audit recommendations follow-up of BPK RI on the financial performance of local governments in Indonesia with a value of Sig. of 0,000 < 0.05 and the value of tarithmetic 7,944 > ttable 1,966 so that H3 is accepted.