Proceedings of the 1st International Conference on Applied Social Sciences, Business, and Humanity, ICo-ASCNITY, 2 November 2019, Padang, West Sumatra, Indonesia

Research Article

The influence of an audit and Regional financial ability to score regional government performance

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  • @INPROCEEDINGS{10.4108/eai.1-11-2019.2293989,
        author={Rika Henda Safitri and Burhanuddin  Burhanuddin and Asfeni  Nurullah},
        title={The influence of an audit and Regional financial ability to score regional government performance},
        proceedings={Proceedings of the 1st International Conference on Applied Social Sciences, Business, and Humanity, ICo-ASCNITY, 2 November 2019, Padang, West Sumatra, Indonesia},
        publisher={EAI},
        proceedings_a={ICO-ASCNITY},
        year={2020},
        month={4},
        keywords={performance score audit opinion and regional financial capability},
        doi={10.4108/eai.1-11-2019.2293989}
    }
    
  • Rika Henda Safitri
    Burhanuddin Burhanuddin
    Asfeni Nurullah
    Year: 2020
    The influence of an audit and Regional financial ability to score regional government performance
    ICO-ASCNITY
    EAI
    DOI: 10.4108/eai.1-11-2019.2293989
Rika Henda Safitri1,*, Burhanuddin Burhanuddin1, Asfeni Nurullah1
  • 1: Sriwijaya University, Palembang, Indonesia
*Contact email: rikahenda@unsri.ac.id

Abstract

This study aims to analyze the effect of audit opinion and the ability of regional finances on local government performance scores. The variable used to measure regional financial capacity in this study is to use regional financial dependency ratios and regional financial independence ratios with secondary data derived from the Inspection Results Summary of the BPK, APBD realization data and local government performance score data. The population used in this study is the government regional cities and regencies in South Sumatra Province with the sample used are local governments that have complete data and meet the sample criteria. The results showed that audit opinion and regional financial capacity South Sumatra, which is calculated by the proxy of dependency ratios as well as regional financial capacity which is calculated by proxy of the ratio of independence together, has a significant influence on the performance scores of the regional governments in the South Sumatra region. While partially the audit opinion and financial capability of the South Sumatra region calculated by the proxy of the independence ratio had a significant positive effect on the performance score of the South Sumatra Regional Government. And the financial capability of the South Sumatra region calculated by the dependency ratio does not significantly influence the performance score of the South Sumatra Regional Government.