THE INFLUENCE OF THE AUDIT OPINION, THE ORIGINAL AREA OF REVENUE (PAD) AND THE EQUALIZATION FUND (DP) TO REGIONAL FINANCIAL PERFORMANCE (Empirical Studies On Local Governments That Exist In Central Java)
DOI:
https://doi.org/10.30659/jai.3.2.81-100Keywords:
The Equalization Fund (DP), Regional District financial reports, Audit Opinion, the original area of Revenue (PAD)Abstract
This research aims to find out whether the audit Opinion on The financial statements, the original area of Revenue (PAD) and the Equalization Fund (DP) has an impact on the financial performance of the region. Measuring financial performance in this area using the ratio of efficiency. The Data analyzed in this study using a sample town and district in Central Java province with reference to the financial report of The year 2011 has been published. In this research hypothesis testing is carried out using classic assumption test and test the hypothesis by using multiple linear regression analysis testing. A classic assumption test results and test hypothesis suggests that there are influences between the Audit Opinion, the original Area and revenue (PAD) against the financial performance of the region. Equalization Fund (DP) do not affect significantly the financial performance of the region.
Downloads
Published
2016-11-15
Issue
Section
Articles
License
Jurnal Akuntansi Indonesia is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License 
License and Copyright Agreement
In submitting the manuscript to the journal, the authors certify that:
- They are authorized by their co-authors to enter into these arrangements.
- The work described has not been formally published before, except in the form of an abstract or as part of a published lecture, review, thesis, or overlay journal.
- That it is not under consideration for publication elsewhere,
- That its publication has been approved by all the author(s) and by the responsible authorities tacitly or explicitly of the institutes where the work has been carried out.
- They secure the right to reproduce any material that has already been published or copyrighted elsewhere.
- They agree to the following license and copyright agreement.
Copyright
Authors who publish with JAI agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
ALLIANCE
