从BPK审计结果分析影响财务绩效效率的因素

IF 1.1 4区医学 Q4 PUBLIC, ENVIRONMENTAL & OCCUPATIONAL HEALTH

Ajar-African Journal of Aids Research Pub Date : 2023-02-28 DOI:10.35129/ajar.v6i01.397

Syarifahku Sayang, Kadir Kadir, N. W. Respati

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引用次数: 0

摘要

本研究的目的是基于BPK审计的结果，分析并获得影响财务绩效效率的因素的经验证据。BPK审计结果包括审计意见、审计发现、审计结果跟踪和及时提交地区政府财务报告。本研究使用的数据是从检验报告中获得的二次数据。本研究的人口是2016-2018年研究期间印度尼西亚所有省份的人口。根据现有标准，使用的样本数量为23个省份。采用多元线性回归对数据进行检验。研究结果表明，只有后续审计结果才会对财务绩效效率产生积极影响。这表明，能够跟进前一阶段调查结果的政府将在未来拥有高效的财务绩效。同时，审计意见、审计发现和LKPD的及时提交不影响财务绩效的效率。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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FACTORS AFFECTING THE EFFICIENCY OF FINANCIAL PERFORMANCE BASED ON BPK AUDIT RESULTS

The purpose of this research is to analyze and obtain empirical evidence regarding the factors that influence the Efficiency of Financial Performance based on the results of BPK audits. BPK Audit Results consist of Audit Opinion, Audit Findings, Follow-Up of Audit Results, and Timely Submission of Regional Government Financial Reports. The data used in this study is secondary data obtained from the inspection report. The population in this study were all provinces in Indonesia during the 2016-2018 research period. Based on existing criteria, the number of samples used is 23 provinces. The data were tested using multiple linear regression. The results of the study show that only follow-up audit results have a positive effect on the efficiency of financial performance. This indicates that the government which can follow up on findings in the previous period will have efficient financial performance in the future. Meanwhile, audit opinion, audit findings and timely submission of LKPD do not influence the efficiency of financial performance.

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来源期刊

Ajar-African Journal of Aids Research 医学-公共卫生、环境卫生与职业卫生

CiteScore

1.80

自引率

8.30%

发文量

审稿时长

>12 weeks

期刊介绍： African Journal of AIDS Research (AJAR) is a peer-reviewed research journal publishing papers that make an original contribution to the understanding of social dimensions of HIV/AIDS in African contexts. AJAR includes articles from, amongst others, the disciplines of sociology, demography, epidemiology, social geography, economics, psychology, anthropology, philosophy, health communication, media, cultural studies, public health, education, nursing science and social work. Papers relating to impact, care, prevention and social planning, as well as articles covering social theory and the history and politics of HIV/AIDS, will be considered for publication.