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Errina Aprilia Putri
Fakultas Ekonomi dan Bisnis Universitas Telkom, Indonesia
Economics, Econometrics & Finance

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Opini Audit, Dana Perimbangan, Kondisi Keuangan dan Pengungkapan Informasi Keuangan Pemerintah Daerah Errina Aprilia Putri; Sri Rahayu; Tri Utami Lestari
E-Jurnal Akuntansi Vol 32 No 8 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i08.p13

Abstract

This study aims to determine the effect of audit opinions, balancing funds, and financial conditions on the disclosure of local government financial information, especially on the official website owned. This research is a quantitative study that uses secondary data from the financial statements of 34 Indonesian provincial governments for the 2019-2020 period as many as 68 samples. The analysis in this study used logistic regression analysis with SPSS 26. The results showed that audit opinion and financial condition had no effect on the disclosure of local government financial information. Balancing funds have a negative effect on the disclosure of local government financial information. Keywords: Audit Opinion; Intergovernmental Revenue; Financial Condition; Disclosure of Local Government Financial Information
Co-Authors Sri Rahayu Tri Utami Lestari