THE INFLUENCE OF REGIONAL GOVERNMENT (PEMDA) CHARACTERISTICS ON AUDIT OPINION WITH REGIONAL GOVERNMENT (PEMDA) FINANCIAL PERFORMANCE AS A MEDIATION VARIABLE (EMPIRICAL STUDY OF REGENCY/CITY GOVERNMENTS IN BANTEN PROVINCE 2018 - 2021)

Abstrak

Purpose - With local government financial performance serving as a P-ISSN 2985-4873 mediating variable, this study intends to investigate the impact of local government characteristics, whose indicators are the degree of reliance and audit results on audit opinions Design/methodology/approach The Regency/City Government in Banten Province from 2018 to 2021 serves as Page: the study's population. In this investigation, 8 samples were 1-15 evaluated using the saturation sampling technique. The financial reports of each PEMDA, whose information was DOI: 10.61659/reaction.v3i1.175 collected from the Banten Province Representative Office of the Financial Audit Board (BPK), served as the source of the data for Received this study. Logistic regression analysis and mediation regression 29 November 2024 analysis were the analytical techniques employed in this Revised investigation 19 May 2024 Finding - The outcomes of this study suggest that the amount of Accepted 28 May 2024 reliance and audit findings have a favorable effect on audit opinion, but that this effect is stronger when measured using financial performance as a mediating variable. Originality Keyword - Dependency Level, Audit Findings, Audit Opinion, Local Government Financial Performance Review of Accounting and Taxation (REACTION) is licensed under an Attribution-Share Alike 4.0 Paper Type – Research Paper Internasional (CC BY-SA 4.0 Volume 01 No 01 2022 Review of Accounting and Taxation 1