Abstract
The purpose this study was determine effect of audit opinion on the financial performance District / City Governments in Bali Province with local revenue as mediator based on legitimacy theory. This research was conducted at Provincial Government of Bali in 2013-2017 using the saturated sample method. Data analysis technique used path analysis. Analysis found that audit opinion had a positive effect on local own-source revenue. Shows that good audit opinion tends to increase the resources provided by local community specifically regional original income. Audit opinion has positive effect on the financial performance of District / City Governments in Bali Province in 2013-2017. Realization PAD has positive effect on financial performance of District / City Governments in Bali Province in 2013-2017. The realization of regional own-source revenue mediating variable in the relationship between audit opinion and local government financial performance.
 Keywords: Audit Opinion; Local Revenue; Local Government Financial Performance.
Highlights
9 Desember 2020 with local revenue as mediator based on legitimacy theory
This research was conducted at Provincial Government of Bali
Analysis found that audit opinion had a positive effect on local own-source revenue
Summary
RIWAYAT ARTIKEL: Artikel Masuk: ABSTRACT The purpose this study was determine effect of audit opinion on the financial performance District / City Governments in Bali Province. Ketika opini audit sesuai dengan harapan masyarakat maka hal tersebut akan berdampak pada meningkatnya sumber daya masyarakat yang diberikan kepada Pemerintah Daerah, khususnya dalam bentuk pajak daerah dan retribusi daerah (Pendapatan Asli Daerah / PAD), sehingga dapat dikatakan bahwa opini audit berpengaruh positif terhadap pencapaian realisasi pendapatan Pemerintah Daerah, khususnya PAD. Ketika opini audit atas LKPD dapat menggambarkan akuntabilitas yang tinggi atas pengelolaan sumber daya yang dilakukan Pemerintah Daerah maka hal tersebut akan mendorong Masyarakat untuk meningkatkan sumber daya yang diberikan kepada Pemerintah Daerah, yang mana hal ini diwujudkan dengan semakin meningkatnya pencapaian realisasi pendapatan daerah, khususnya yang bersumber dari masyarakat dalam bentuk PAD. Obyek dalam penelitian ini adalah opini audit, realisasi Pendapatan Asli Daerah dan kinerja keuangan Pemerintah Daerah
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