西苏门答腊地区财务特征、错报和审计质量对财务绩效的影响

International Conference on Economics Education Business and Accounting Pub Date : 2019-01-01 DOI:10.2991/piceeba-19.2019.61

Bardan Dalimunthe, D. Patrisia

{"title":"西苏门答腊地区财务特征、错报和审计质量对财务绩效的影响","authors":"Bardan Dalimunthe, D. Patrisia","doi":"10.2991/piceeba-19.2019.61","DOIUrl":null,"url":null,"abstract":"This paper is aimed at investigating the effect of financial characteristics misstatement and audit quality to the performance of local governments in improving community welfare. Sample of this study uses is the all the regional government of West Sumatera Province which consists of 1 (one) provincial government, 7 (seven) city governments, and 12 district governments which will be observed in years 2015 2017. The analysis showed that the independent variables misstatement and audit quality has no affect financial performance, while the total asset variables and capital expenditure have affected on financial performance.","PeriodicalId":31784,"journal":{"name":"International Conference on Economics Education Business and Accounting","volume":"12 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The Effect of Financial Characteristics, Misstatement and Audit Quality toward the Financial Performance in West Sumatera\",\"authors\":\"Bardan Dalimunthe, D. Patrisia\",\"doi\":\"10.2991/piceeba-19.2019.61\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This paper is aimed at investigating the effect of financial characteristics misstatement and audit quality to the performance of local governments in improving community welfare. Sample of this study uses is the all the regional government of West Sumatera Province which consists of 1 (one) provincial government, 7 (seven) city governments, and 12 district governments which will be observed in years 2015 2017. The analysis showed that the independent variables misstatement and audit quality has no affect financial performance, while the total asset variables and capital expenditure have affected on financial performance.\",\"PeriodicalId\":31784,\"journal\":{\"name\":\"International Conference on Economics Education Business and Accounting\",\"volume\":\"12 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2019-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"International Conference on Economics Education Business and Accounting\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2991/piceeba-19.2019.61\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Conference on Economics Education Business and Accounting","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2991/piceeba-19.2019.61","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}

引用次数: 0

摘要

本文旨在探讨财务特征错报和审计质量对地方政府改善社区福利绩效的影响。本研究使用的样本是西苏门答腊省的所有区域政府，包括1个省政府，7个市政府，12个区政府，将在2015 - 2017年进行观察。分析表明，自变量错报和审计质量对财务绩效没有影响，而总资产变量和资本支出对财务绩效有影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文本刊更多论文

The Effect of Financial Characteristics, Misstatement and Audit Quality toward the Financial Performance in West Sumatera

This paper is aimed at investigating the effect of financial characteristics misstatement and audit quality to the performance of local governments in improving community welfare. Sample of this study uses is the all the regional government of West Sumatera Province which consists of 1 (one) provincial government, 7 (seven) city governments, and 12 district governments which will be observed in years 2015 2017. The analysis showed that the independent variables misstatement and audit quality has no affect financial performance, while the total asset variables and capital expenditure have affected on financial performance.

求助全文

通过发布文献求助，成功后即可免费获取论文全文。去求助

来源期刊

International Conference on Economics Education Business and Accounting

自引率

0.00%

发文量

审稿时长

24 weeks