Pentingnya Opini Audit sebagai Pemediasi Peningkatan Indeks Pembangunan Manusia
This study examines the mediating effect of audit opinion on the relationship between local government financial performance and the Human Development Index (HDI) by implementing path analysis. The results showed that audit opinion does not mediate the relationship between Local Own-Source Revenue (...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Politeknik Negeri Malang
2021-09-01
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| Series: | Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen |
| Subjects: | |
| Online Access: | https://jurnal.polinema.ac.id/index.php/JRAAM/article/view/1415 |
| Summary: | This study examines the mediating effect of audit opinion on the relationship between local government financial performance and the Human Development Index (HDI) by implementing path analysis. The results showed that audit opinion does not mediate the relationship between Local Own-Source Revenue (PAD) effectiveness and HDI. Audit opinion partially mediates the influence of Regional Financial Independence on HDI, while it perfectly mediates the relationship between Activity Ratio and HDI. This indicates that local government financial performance must be followed by accountable management to accelerate HDI.
Abstrak
Penelitian ini menganalisis efek mediasi opini audit pada hubungan kinerja keuangan pemerintah daerah dan Indeks Pembangunan Manusia (IPM) menggunakan analisis jalur. Hasil penelitian menunjukan bahwa Opini Audit tidak memediasi hubungan antara Efektivitas Pendapatan Asli Daerah (PAD) dan IPM. Opini audit memediasi parsial pengaruh Kemandirian Keuangan Daerah terhadap IPM. Opini audit memediasi sempurna hubungan Rasio Aktivitas dan IPM. Ini mengindikasikan bahwa kinerja keuangan pemerintah daerah harus diikuti dengan pengelolaannya secara akuntabel, sehingga dapat mempercepat peningkatan IPM. |
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| ISSN: | 2443-3381 2443-1419 |