Barera, Roby (2026) PENGARUH OPINI AUDIT DAN TEMUAN AUDIT BPK TERHADAP KINERJA PEMERINTAH DAERAH DENGAN TINGKAT KEMANDIRIAN KEUANGAN DAERAH SEBAGAI VARIABEL MODERASI PADA KABUPATEN/KOTA DI PROVINSI JAWA TIMUR. S1 thesis, Universitas PGRI Madiun.
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Abstract
This study aims to examine the effect of audit opinions and audit findings of the Audit Board of the Republic of Indonesia (BPK) on local government performance, with the level of regional financial independence as a moderating variable in regencies and cities in East Java Province during the 2019–2025 period. The data used in this study are secondary data obtained from BPK Audit Reports (LHP), Local Government Financial Statements (LKPD), Local Government Administration Reports (LPPD), and official publications from relevant institutions. Data analysis was conducted using descriptive statistical analysis, classical assumption tests, panel data regression analysis, and Moderated Regression Analysis (MRA) to examine the effects of the independent variables on the dependent variable and the role of the moderating variable. The results indicate that audit opinions have no significant effect on local government performance. Similarly, BPK audit findings have no significant effect on local government performance. Furthermore, the level of regional financial independence does not moderate the effects of audit opinions or BPK audit findings on local government performance. These results indicate that audit opinions and BPK audit findings do not significantly explain variations in local government performance, while the level of regional financial independence has not been proven to strengthen or weaken the relationships between these two audit-related variables and local government performance.
| Item Type: | Thesis/Skripsi/Tugas Akhir (S1) |
|---|---|
| Kata Kunci: | Kata Kunci: Opini Audit, Temuan Audit BPK, Kinerja Pemerintah Daerah, Kemandirian Keuangan Daerah, Moderasi.Keywords: Audit Opinion, BPK Audit Findings, Local Government Performance, Regional Financial Independence, Moderating Variable. |
| Subjects: | A Social Sciences > HG Finance A Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | ROBY BARERA ROBY |
| Date Deposited: | 30 Oct 2026 03:36 |
| Last Modified: | 30 Oct 2026 03:36 |
| URI: | http://eprint.unipma.ac.id/id/eprint/10750 |
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