THE EFFECT OF AUDIT OPINION, LOCAL GOVERNMENT SIZE, BALANCING FUNDS AND LEGISLATIVE SIZE ON THE FINANCIAL PERFORMANCE OF LOCAL GOVERNMENTS IN RIAU PROVINCE

Authors

  • Nur Shadrina Hashifa Universitas Riau
  • Amanda Agnes Silviani Universitas Riau
  • Fitri Ramadhan Universitas Riau
  • Irna Danita Universitas Riau
  • Najati Rinanda Universitas Riau
  • Rahma Tina Aisyahry Universitas Riau

Keywords:

Audit Opinion, Size of Local Government, Balancing Fund, Legislative Size, Financial Performance of Local Government.

Abstract

This study aims to test and analyze the Financial Performance of the Regional Government of Riau Province. Some of the factors analyzed in influencing the financial performance of local governments are audit opinion, size of local government, balancing fund, and size of the legislature.The data analysis method used in this study is Multiple Linear Regression Analysis, the data is obtained from the financial statements of the Regional Government of Riau Province in 2009-2020.The results of this study indicate that the audit opinion, the size of the local government, the balancing fund have a significant effect on the financial performance of the regional government of Riau Province, while the legislative size has no significant effect on the financial performance of the regional government of Riau Province.Kata kunci : Opini Audit, Ukuran Pemerintah Daerah, Dana Perimbangan, Ukuran  Legislatif, dan Kinerja Keuangan Pemerintah Daerah.

Downloads

Published

2024-01-31

How to Cite

Hashifa, N. S., Silviani, A. A., Ramadhan, F., Danita, I., Rinanda, N., & Aisyahry, R. T. (2024). THE EFFECT OF AUDIT OPINION, LOCAL GOVERNMENT SIZE, BALANCING FUNDS AND LEGISLATIVE SIZE ON THE FINANCIAL PERFORMANCE OF LOCAL GOVERNMENTS IN RIAU PROVINCE. Riau International Conference on Economics, Business and Accounting, 1(2, July, Realesed on Januari), 436–446. Retrieved from https://riceba.prosiding.unri.ac.id/index.php/riceba-prosiding/article/view/142

Issue

Vol. 1 No. 2, July, Realesed on Januari (2024): The 1 st Proceeding Riau International Conference on Economic Business and Accounting (RICEBA)

Section

Articles