PENGARUH OPINI DAN JUMLAH TEMUAN AUDIT BPK TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH (STUDI PADA PEMERINTAH KABUPATEN/KOTA DI PROVINSI SUMATERA UTARA)

Hutauruk, Willy Ferdinan (2017) PENGARUH OPINI DAN JUMLAH TEMUAN AUDIT BPK TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH (STUDI PADA PEMERINTAH KABUPATEN/KOTA DI PROVINSI SUMATERA UTARA). Undergraduate thesis, UNIMED.

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Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris tentang pengaruh opini, jumlah temuan audit BPK dan ukuran daerah terhadap kinerja keuangan pemerintah daerah. Kinerja keuangan pemerintah daerah diukur dengan menggunakan rasio efisiensi yakni dengan menghitung Biaya Memungut Pendapat Asli Daerah (PAD) di bagi dengan Realisasi PAD. Populasi dalam penelitian ini adalah seluruh pemerintah kota/kabupaten di Provinsi Sumatera Utara tahun 2013-2015. Sampel yang digunakan sebanyak 33 Kabupaten/Kota di Sumatera Utara setiap tahunnya. Total sampel ialah 99 dari 3 tahun pengamatan (2013, 2014, 2015). Metode analisis yang digunakan adalah regresi linier berganda (multiple regression liniear analysis) dengan menggunakan software SPSS IBM Statistics 21. Hasil Penelitian Menunjukkan bahwa opini, jumlah temuan, dan ukuran daerah secara simultan berpengaruh terhadap kinerja keuangan pemerintah daerah. Hasil ini membuktikan bahwa dari seluruh variabel X cukup memberikan peran penting bagi kemajuan suatu daerah melalui efisiensi keuangan. Dengan kata lain, efisiensi keuangan yang menjadi bagian penting dalam pengelolaan keuangan daerah, ternyata dapat diwujudkan melalui besarnya jumlah temuan audit BPK, opini audit, dan ukuran daerah. Artinya, temuan audit, opini, dan ukuran daerah dapat dijadikan alasan penting untuk tidak melakukan pemborosan di dalam menjalankan program-progam kerja.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorIshak, Muhammad196707062000121001
Call Number: SK-2017 AKT 119
Keywords: Karakteristik Pemerintah Daerah; Temuan Audit BPK; Opini Audit; Kinerja Keuangan Pemerintah Daerah Kabupaten/Kota
Subjects: H Social Sciences > HG Finance > HG1706 Accounting. Bookkeeping
H Social Sciences > HJ Public Finance > HJ9701 Public accounting. Auditing
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mrs Siti Nurbaidah
Date Deposited: 01 Aug 2017 11:24
URI: http://digilib.unimed.ac.id/id/eprint/25130

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