FAKTOR YANG MEMPENGARUHI OPINI AUDIT ATAS LKPD DI KABUPATEN/KOTA DI PROVINSI SUMATERA SELATAN

Abstract

This study was conducted to examine the Influence of Audit Findings, Local Government Size, and Timeliness of Financial Report Submission on Audit Opinions concerning the Financial statements of District and miicipal goverment in South Sumatra Province. The population in this research of 17 District and municipal goverments in South Sumatra Province in 2019-2023 period, resulting in a total of 85 research samples. The sampling process emloyed a saturated sampling technique, in which all members of the population were included as research samples. Data analysis was carried out using logistic regression with the assistance of SPSS version 26. The partial test results revealed that auditing findings had a negative and significant effect on Audit Opinions. In contrast, Local Government Size and Timeliness of Financial Report Submission did not have a significant effect on Audit Opinions.

Keywords: Audit opinion, Findings, government size