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All Journal Jurnal Eksplorasi Akuntansi (JEA)
Rezi Oktawiana
Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang
Economics, Econometrics & Finance

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Pengaruh Opini Audit, Temuan Audit, dan Karakteristik Daerah terhadap Ketepatan Waktu Laporan Keuangan Pemerintah Daerah di Sumatera Rezi Oktawiana; Dian Fitria Handayani
Jurnal Eksplorasi Akuntansi Vol 6 No 1 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i1.1196

Abstract

This study aims to analyze the influence of audit opinions, audit findings, and regional characteristics on the timeliness of local government financial reports in Sumatra in 2021. This research uses a quantitative approach. Sampling method using Purposive based on predetermined criteria and produced sample 90 local governments in Sumatra in 2021. Multiple regression analysis was employed to test the hypothesis. The results shows that audit opinions and local government measures have negative effect on LKPD timeliness, while the findings audit and the age of the local government have no effect on the timeliness of LKPD.
Co-Authors Dian Fitria Handayani