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)
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 analy...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Islam Sultan Agung Semarang
2014-07-01
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| Series: | Jurnal Akuntansi Indonesia |
| Subjects: | |
| Online Access: | http://jurnal.unissula.ac.id/index.php/jai/article/view/898 |
| _version_ | 1818898488519294976 |
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| author | Muhammad Ar Rozy Provita Wijayanti |
| author_facet | Muhammad Ar Rozy Provita Wijayanti |
| author_sort | Muhammad Ar Rozy |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-12-19T19:32:52Z |
| format | Article |
| id | doaj.art-cec76f3dc1de43d188a7968cc0bd31e8 |
| institution | Directory Open Access Journal |
| issn | 0216-6747 2655-9552 |
| language | English |
| last_indexed | 2024-12-19T19:32:52Z |
| publishDate | 2014-07-01 |
| publisher | Universitas Islam Sultan Agung Semarang |
| record_format | Article |
| series | Jurnal Akuntansi Indonesia |
| spelling | doaj.art-cec76f3dc1de43d188a7968cc0bd31e82022-12-21T20:08:33ZengUniversitas Islam Sultan Agung SemarangJurnal Akuntansi Indonesia0216-67472655-95522014-07-01328110010.30659/jai.3.2.81-100THE 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)Muhammad Ar Rozy0Provita Wijayanti1Universitas Islam Sultan AgungUniversitas Islam Sultan AgungThis 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.http://jurnal.unissula.ac.id/index.php/jai/article/view/898the equalization fund (dp)regional district financial reportsaudit opinionthe original area of revenue (pad) |
| spellingShingle | Muhammad Ar Rozy Provita Wijayanti 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) Jurnal Akuntansi Indonesia the equalization fund (dp) regional district financial reports audit opinion the original area of revenue (pad) |
| title | 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) |
| title_full | 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) |
| title_fullStr | 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) |
| title_full_unstemmed | 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) |
| title_short | 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) |
| title_sort | 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 |
| topic | the equalization fund (dp) regional district financial reports audit opinion the original area of revenue (pad) |
| url | http://jurnal.unissula.ac.id/index.php/jai/article/view/898 |
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