ANALISIS OPINI WAJAR TANPA PENGECUALIAN PADA LHP LKPD TERHADAP TINGKAT KORUPSI DI ACEH DENGAN KINERJA KEUANGAN DAERAH SEBAGAI VARIABEL INTERVENING

Rizqie Maulana (Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Syiah Kuala)
Raida Fuadi (Accounting Departement Faculty of Economic and Business Syiah Kuala University)

Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi
Vol 8, No 1 (2023): Februari 2023

The purpose of this study is to investigate the relationship or influence of WTP opinion on the level of corruption with regional financial performance as an intervening variable in Aceh Province. The sample selection in this study used a non-probability sampling method with a purposive sampling approach. This study uses SEM-PLS analysis with WarpPLS version 7.0. The results obtained from data processing indicate that the exogenous variable, namely a direct relationship where the test results directly give the result that Unqualified Opinion on the 2017-2020 LKPD LHP has a significant effect on the Corruption Level in Aceh Province and an indirect relationship where Unqualified Opinion in the 2017-2020 LHP LKPD has no effect on the level of corruption with Regional Financial Performance as an Intervening Variable in Aceh Province.