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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.
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