Published: 2025-12-01
Determinan Opini Audit Pemerintah Provinsi di Indonesia
DOI: 10.35870/jemsi.v11i6.5267
Abstract
This study aims to examine the contribution of Audit Findings, Regional Government Size, Follow-up on Recommendations from Settlement Results and Examination of Regional Losses to the Audit Opinion of Provincial Governments in Indonesia. The quantitative discussion applies secondary reports generated from www.bpk.go.id. The population covers 34 provinces in Indonesia from 2019 to 2023. This study uses logistic regression analysis assisted by the Eviews 12 application. The research results with partial Continuation of Audit Recommendations contribute to Audit Opinion. Then the scale of Local Government, Audit Findings, and Settlement of Regional Losses do not contribute to Audit Opinion. Simultaneous testing results in the scale of Local Government, Audit Findings, continuation of Audit Recommendations, and Settlement of Regional Losses contribute to Audit Opinion on Provincial Government fund data in Indonesia.
Keywords
Audit Findings; Size of Local Government; Follow-up on Audit Recommendations; Settlement of Local Losse; Audit Opinion
Article Information
This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 11 No. 6 (2025)
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Section: Articles
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Published: 2025-12-01
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License: CC BY 4.0
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Copyright: © 2025 Authors
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DOI: 10.35870/jemsi.v11i6.5267
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Novia Ramadania, Politeknik Negeri Sriwijaya
Akuntansi Sektor Publik, Akuntansi, Politeknik Negeri Sriwijaya, Jl. Srijaya Negara, Kota Palembang, Sumatera Selatan, Indonesia.
Nelly Masnila, Politeknik Negeri Sriwijaya
Akuntansi Sektor Publik, Akuntansi, Politeknik Negeri Sriwijaya, Jl. Srijaya Negara, Kota Palembang, Sumatera Selatan, Indonesia.
Henny Yulsiati, Politeknik Negeri Sriwijaya
Akuntansi Sektor Publik, Akuntansi, Politeknik Negeri Sriwijaya, Jl. Srijaya Negara, Kota Palembang, Sumatera Selatan, Indonesia.
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