PENGARUH TINDAK LANJUT, UKURAN PEMERINTAH DAERAH, DAN PENGUNGKAPAN TERHADAP OPINI LAPORAN KEUANGAN PEMERINTAH DAERAH SUMATERA SELATAN

Abstract

This study aims to examine the effect of follow-up on audit recommendations, local government size, and financial statement disclosure adequacy on the audit opinion of local government financial statements in the regencies and municipalities of South Sumatra Province. This research employed a quantitative approach using secondary data obtained from the official website of the Audit Board of the Republic of Indonesia. The population of this study consisted of 17 regencies and municipalities in South Sumatra Province, with a total sample of 85 observations. The sampling technique used was saturated sampling. Data were analyzed using logistic regression with SPSS version 26. The results of the study indicate that, partially, follow-up on audit recommendations has no significant effect on audit opinion. Local government size has a significant negative effect on audit opinion, while financial statement disclosure adequacy has no significant effect on audit opinion. Simultaneously, the results show that follow-up on audit recommendations, local government size, and financial statement disclosure adequacy do not jointly affect the audit opinion of local government financial statements in the regencies and municipalities of South Sumatra Province

Keywords: Follow-up, Local Government Measures, Disclosure, Audit Opinion