文章基本信息

标题：KARAKTERISTIK PEMERINTAH DAERAH DAN OPINI AUDIT PADA KINERJA KEUANGAN PEMERINTAH DAERAH
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作者：Ni Made Suryaningsih ; Eka Ardhani Sisdyani
期刊名称：E-Jurnal Akuntansi Universitas Udayana
印刷版ISSN：2302-8556
出版年度：2016
卷号：15
期号：2
页码：1453-1481
出版社：E-Jurnal Akuntansi Universitas Udayana
摘要：This study aims to determine the influence of the characteristics of the local government and audit opinion on the financial performance of local governments in all urban districts in Indonesia.The samples used were as many as 295 districts / cities using purposive sampling method.Data were collected by using the method of documentation.The result show that the prosperity, status, and capital expenditure has no effect on the financial performance, while the level of dependence on the central government and audit opinion affect the performance of local governments.
关键词：financial performance; prosperity; status area; the level of dependence on central; capital expenditures; and audit opinion