<![CDATA[The present investigation intends to empirically analyize the mpacct of accounting View and Examination outcomes of the Axamination Junta de la Republice of Indonesia (BPK) onPerformance of Local Government, projected through the score of the Government Agency Performance Accountability Sytem (SAKIP). The individuals involved inbthis research covers every Regency and Municipal Authorrities in Central Kalimantan Province, totaling 14 regions during the 2020–2024 observation period. The sampling method employed unbiased sampling approach with a saturated sampling (census) approach, obtaining a entire observation data of 70 samples. Data analysis was performed utilizing a multiple linear ragresssion modal supported by SPSS sofware. The outoomes of the traditional assumption tast indicates that the regression model satisfies the normality requirement (Asymp. Sig. value of 0.200), is free from multicollinearity (VIF value of 1.009), and is free from heteroscedasticity. The ooucomes of the partial hypothesis examination (t-test) prove that the Audit Opinion does not impact Local Government Execution (Sig. value 0.838 > 0.05) and the BPK Audit Conclusions also do not infeluence local Government Performance (Sig. value 0.566 > 0.05). Simultaneously (F-test), both independent variables do not significantly affect local government performance with the capability of the model to elocidate variance (Adjusted R Square) at -0.024. The findings of this research confirm the phenomenon of decoupling or responsibility paradox, where the achievement of administrative financial opinions (WTP) and fluctuations in audit findings have not gone hand in hand with the effectiveness of real public service performance in the field.]]>
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