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Journal : Proceeding International Conference on Information Technology and Business

The Effect of The Audit Results of The Supreme Audit Board on The Financial Performance of Local Governments Fitri Agustina; Ulfah Tika Saputri; Toni Nurhadianto; Yaumil Khoiriyah
Prosiding International conference on Information Technology and Business (ICITB) 2020: INTERNATIONAL CONFERENCE ON INFORMATION TECHNOLOGY AND BUSINESS (ICITB) 6
Publisher : Proceeding International Conference on Information Technology and Business

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Abstract

The purpose of this study was to examine the effect of the audit results of the Supreme Audit Board (BPK). It was consisted of audit opinion and audit findings on the financial performance of local governments from the economic ratios, effectiveness, and efficiency. The sample in this study used 15 regency/city governments in Lampung province. This study used a classic assumption test to meet Best Linear Unbiased Estimation (BLUE). This study used multiple linear regression to test the hypothesis. The result of this study indicated that audit opinion had no effect on economic and efficient financial performance but it had an effect on effective financial performance. In addition, audit findings had no effect on efficient and effective financial performance but it had an effect on economic-financial performanceKeywords : Audit Opinion, Audit Findings, Financial Performance of Local Governments
THE PRINCIPLES OF GOOD GOVERNANCE IN VILLAGE FUND ALLOCATION MANAGEMENT Toni Nurhadianto; Fitri Agustina; Yaumil Khoiriah; Ulfah Tika Saputri
Prosiding International conference on Information Technology and Business (ICITB) 2019: INTERNATIONAL CONFERENCE ON INFORMATION TECHNOLOGY AND BUSINESS (ICITB) 5
Publisher : Proceeding International Conference on Information Technology and Business

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Abstract

The objective of this research was to prove empirically the effect of the transparency principle, the accountability principles, and the participation principle on the village fund allocation management. The population of this research was the villages in Abung Kunang District. The sample of this research was 35 respondents taken from the village administrators who managed the village fund allocation, the head of the administration, and the head of the section. The data used in this research was the primary data. The data collecting technique used in this research was questionnaires. The data analysis technique used in this research was the multiple regression. The analytical tool used in this research was SPSS V.20 program. The results of this research showed that the transparency principle, the accountability principles, and the participation principle affected the the village fund allocation management.Keywords: Transparency, Accountability, Participation, Village Fund Allocation Management