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All Journal Jurnal Cakrawala Akuntansi
Lubis, Daniel Siswanto
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Economics, Econometrics & Finance Social Sciences

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The Influence of Wealth, Intergovernmental Revenue, Economic Growth, and Audit Opinion BPK on the Financial Performance of Regency/City Governments in Jambi Province for the Period 2020–2023 Lubis, Daniel Siswanto; Sam, Iskandar; Silvera, Dica Lady
Jurnal Cakrawala Akuntansi Vol. 17 No. 1 (2025): Jurnal Cakrawala Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v17i1.47052

Abstract

This study aims to examine the effect of Wealth, Intergovernmental Revenue, Economic Growth, and BPK Audit Opinion on the Financial Performance of Regency/City Governments in Jambi Province for the period 2020–2023. This research employs a quantitative approach using secondary data obtained from the Audit Board of the Republic of Indonesia (BPK) Representative Office in Jambi Province and the Central Bureau of Statistics of Jambi Province. Data were collected through documentation and processed using SPSS version 30. The results show that Wealth, Intergovernmental Revenue, Economic Growth, and BPK Audit Opinion simultaneously affect the financial performance of local governments. Partially, Wealth has a significant positive effect, while Intergovernmental Revenue has a significant negative effect. Meanwhile, Economic Growth and BPK Audit Opinion have no significant impact. These findings imply that local governments should focus on enhancing the management of regional assets to improve financial performance and reduce dependency on intergovernmental transfers to strengthen fiscal independence and effectiveness. Additionally, the lack of significant influence from Economic Growth and Audit Opinion indicates that macroeconomic indicators and audit outcomes alone may not be sufficient drivers of financial performance without strong internal financial governance
Co-Authors Sam, Iskandar Silvera, Dica Lady