THE EFFECT OF BUDGETS’ PROPORTION AND NON-FINANCIAL FACTORS ON THE AUDIT RESULTS OF LOCAL GOVERNMENTS’ FINANCIAL STATEMENTS IN INDONESIA

THE EFFECT OF BUDGETS’ PROPORTION AND NON-FINANCIAL FACTORS ON THE AUDIT RESULTS OF LOCAL GOVERNMENTS’ FINANCIAL STATEMENTS IN INDONESIA

Local governments’ financial statements that obtain unqualified opinion until the end of 2011 were still relatively few in number. This study aims to empirically examine the effect on the audit results of the financial statements of local governments in Indonesia of the budgets’ proportion, the effe...

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Bibliographic Details
Main Authors: Nurdiono, Slamet Sugiri, Abdul Halim, Gudono
Format: Article
Language:English
Published: Universitas Gadjah Mada 2016-05-01
Series:Journal of Indonesian Economy and Business
Subjects:
budgets’ proportion
human resources
competency
opinions
audit quality.
Online Access:https://journal.ugm.ac.id/jieb/article/view/15288

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