Abstract
This research aim is to analyze the effect of BPK audit results (BPK audit opinion, audit findings and Audit Results Follow-up) and Local Characteristics (Legislative Size, Local Government Size, Local Dependence, and Local Expenditures) on financial performance of provincial government in Indonesia. This research uses secondary data. The research object is the provincial government in Indonesia which has financial statements and audit reports from 2015 to 2019. The research samples are 165 Local Government Financial Reports for 33 Provinces in Indonesia for 2015-2019. The data is analyzed by multiple regression analysis. The research show results that Audit Opinion, Audit Findings, TLHP, Local Government Size, Legislative Size, Local Dependence and Local Expenditure partially have significant on Financial Performance. Keywords: BPK Audit Opinion, Local Characteristics, Financial Performance DOI: 10.7176/RJFA/12-14-06 Publication date: July 31 st 2021
Highlights
The government and public organizations have big challenges with local autonomy policy
Table and significance is less than 0.05. It means that simultaneously the BPK audit opinion, Audit findings, Audit Results Follow up, Legislative Size, Local Government Size, Local Dependence, Local Expenditures have www.iiste.org significant effect on Local Financial Performance
It shows the magnitude of BPK audit opinion, Audit findings, Audit Results Follow up, Legislative Size, Local Government Size, Local Dependence, and Local Expenditures
Summary
The government and public organizations have big challenges with local autonomy policy. The objectives of decentralization and local autonomy policies are to bring the government closer to its people and improving the quality of public services. Most striking phenomenon of local autonomy implementation is the high dependence of local governments on central government. This dependence can be seen clearly from financial aspect that local governments lose local discretion to make important decisions, and there is high central government interference with local governments. Local development is quite rapid but the local fiscal dependence to center is higher growing
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