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All Journal Jurnal Riset Terapan Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Finance Research Ekobis: Jurnal Ilmu Manajemen dan Akuntansi Jurnal Riset Akuntansi dan Bisnis Indonesia Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Yuli Antina Aryani, Yuli Antina
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT ATAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SE-INDONESIA Putra, Harryansyah; Oktarida, Anggeraini; Aryani, Yuli Antina; Ofasari, Dian; Meilansari, Selvita
Jurnal Riset Terapan Akuntansi Vol. 10 No. 1 (2026): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

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Abstract

This research aims to analyze the size of local governments in relation to audit opinions on the financial statements of local government cities in Indonesia, actions taken on audit recommendations, audit findings regarding non-compliance with laws and regulations, and weaknesses in internal control systems. This study is quantitative using secondary data from the Audit Results Reports of the BPK for the years 2021-2023. The research collected 279 samples from 93 cities across Indonesia. Data analysis was conducted using logistic regression with SPSS 26. The research results show that only the result of non-compliance with regulations has a partially negative impact on audit opinion. Meanwhile, the results regarding internal control weaknesses, recommended actions, and the size of local governments do not have a significant impact. However, all four variables have a simultaneous effect on audit opinion. Keywords: : Internal Control Findings, Legal Non-compliance, Audit Recommendation Follow-Up, Local Government Size, Audit Opinion.
The Effect of Local Government Size, Regional Dependency and Regional Expenditure on Internet Financial Reporting (IFR) in Indonesian Provinces in 2019-2023 Fitria, Elsa; Dwitayanti, Yevi; Aryani, Yuli Antina
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5137

Abstract

The purpose of this study is to assess the effect of local government scale, regional dependency, and regional expenditure on Internet Financial Reporting (IFR) in provincial governments in Indonesia during the 2019-2023 period. This research adopts a quantitative approach using secondary data obtained from the official websites of the Indonesian Supreme Audit Agency (BPK) and the Indonesian Central Bureau of Statistics (BPS). The sample consists of 34 provincial governments that consistently publish financial reports online, resulting in a total of 170 panel data observations. The analysis was conducted using panel data regression with the EViews 12 software. The results show that local government size has a positive and significant effect on IFR, regional dependence has a negative and significant effect on IFR, while regional expenditure does not have a significant effect. Simultaneously, the three independent variables have a significant influence on IFR. These findings imply that financial transparency through IFR is influenced by the structural and fiscal characteristics of the region, but is not necessarily determined by the level of government expenditure.
Co-Authors Aprillia, Dhea Firmansyah Firmansyah Periansya Fitri, Ellena Novia Fitria, Elsa Henny Yulsiati Hidayat, Ahmad Maulana Arif Karunia, Tiara Magyanda Uttunggadewi, Sakalindu Kirana Maria Maria Meilansari, Selvita Muamar, M. Ofasari, Dian Oktarida, Anggeraini Prahatiwi, Nur Hanny Putra, Harryansyah Rachmasari, Kartika Sari, Kartika Rachma Siti Nurhayati Yevi Dwitayanti