SYAH, KURNIAWAN (2022) ANALISIS PENGARUH OPINI DAN TINDAK LANJUT ATAS REKOMENDASI BPK RI TAHUN 2017-2019 TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH PADA KABUPATEN/KOTA DI SULAWESI SELATAN TA 2018-2020. KTTA thesis, Politeknik Keuangan Negara STAN.
![[img]](http://eprints.pknstan.ac.id/style/images/fileicons/text.png) |
Text (Cover)
01. Cover_Kurniawan Syah_1302190852.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (18kB) |
|
Text (Abstrak)
02. Abstrak_Kurniawan Syah_1302190852.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (12kB) |
|
Text (Daftar Isi)
03. Daftar Isi_Kurniawan Syah_1302190852.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (98kB) |
|
Text (Bab I)
05. Bab I_Kurniawan Syah_1302190852.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (176kB) |
|
Text (Bab II)
06. Bab II_Kurniawan Syah_1302190852.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (164kB) |
|
Text (Bab III)
07. Bab III_Kurniawan Syah_1302190852.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (665kB) |
|
Text (Bab IV)
08. Bab IV_Kurniawan Syah_1302190852.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (73kB) |
|
Text (Daftar Pustaka)
09. Daftar Pustaka_Kurniawan Syah_1302190852.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (168kB) |
Abstract
Abstrak Otonomi daerah tidak hanya melimpahkan tanggung jawab dan amanah, tapi juga memberikan tantangan kepada setiap daerah untuk bersaing menujukan kinerja terbaik mereka dalam mengelola keuangan masing-masing. Penelitian ini bertujuan untuk menganalisis pengaruh dan keterkaitan dari pencapaian predikat opini laporan keuangan serta perolehan nilai tindak lanjut atas rekomendasi BPK RI terhadap kinerja keuangan pemerintah kabupaten dan kota di Sulawesi Selatan. Data yang digunakan dalam studi ini merupakan data sekunder yang meliputi laporan keuangan yang telah diaudit, predikat opini, serta rekomendasi temuan untuk ditindak lanjuti. Keseluruhan data tersebut diperoleh dari Laporan Hasil Pemeriksaan dan Ikhtisar Hasil Pemeriksaan Semester BPK RI. Analisis dalam studi ini diuraikan secara kuantitatif dengan pendekatan metode statistik melalui pengujian regresi linear berganda. Hasil penelitian menunjukkan bahwa capaian predikat opini dan perolehan nilai tindak lanjut rekomendasi, baik secara parsial maupun simultan, tidak berpengaruh terhadap performa kinerja keuangan pemerintah daerah kabupaten dan kota di Sulawesi Selatan yang didasarkan pada aspek ekonomis, efisiensi, dan efektivitas. / Regional autonomy not only delegates responsibility and trust but also challenges each region to compete to show their best performance in managing their respective finances. This study aims to analyze the influence and relevance of the achievement of financial statement opinion predicate and the acquisition of follow-up scores on the recommendations of BPK RI on the financial performance of district and city governments in South Sulawesi. The data used in this study is secondary data which includes the audited financial statements, opinion predicates, and recommendations for findings to be followed up. These data were obtained from the Audit Results Report and the Summary of Inspection Semester Results of the BPK RI. The analysis in this study is described quantitatively with a statistical method approach through multiple linear regression testing. The results showed that the achievement of opinion predicates and the acquisition of recommendation follow-up scores, neither partially nor simultaneously, did not affect the financial performance of district and city governments in South Sulawesi which were based on economic, efficiency, and effectiveness aspects.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Opini Audit, Tindak Lanjut Rekomendasi Hasil Pemeriksaan, Kinerja Keuangan, Audit Opinion, Follow Up on Audit Results Recommendations, Financial Performance |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.45 Auditing PKN STAN Subject Area > Audit |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 10 Aug 2023 08:52 |
| Last Modified: | 10 Aug 2023 08:52 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1892 |
Actions (login required)
 |
View Item |