The influence of audit findings and opinions on expenditure performance with the size of regional government as a moderating variable in the Regency/City Governments in North Sulawesi Province for the Fiscal Year 2017-2021
DOI:
https://doi.org/10.58784/cfabr.162Keywords:
audit findings, opinions, expenditure performance, local government sizeAbstract
The annual expenditure of the district/city government of North Sulawesi Province tends to increase. These expenditures are accounted for and reported in the LKPD which is checked by the BPK. The audit report contains audit findings and opinions on the fairness of the LKPD. The aim of this study is to determine the influence of audit findings, audit opinions and the size of government on spending performance in district/city governments in North Sulawesi Province for the 2017-2021 fiscal year. Apart from that, the size of the government by looking at the assets owned by the Regional Government is a moderating variable in the research. The testing employs moderation analysis with multiple linear regression and absolute difference value tests. The test results show that audit findings, opinions and the size of government significantly influence expenditure performance. However, the size of the local government does not moderate the relationship between audit findings and audit opinions towards expenditure performance. This suggests that the magnitude of a local government does not strengthen or weaken the impact of audit findings and audit opinions on expenditure performance.
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