Skripsi

PENGARUH FINANCIAL DISTRESS, KOMPLEKSITAS OPERASI PERUSAHAAN, DAN AUDIT TENURE TERHADAP AUDIT DELAY DENGAN UKURAN PERUSAHAAN DAN PROFITABILITAS SEBAGAI VARIABEL KONTROL (Studi Empiris pada Subsektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2021-2024)

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This study aims to examine the influence of local government size, audit findings, and central government transfer funds on local government financial performance. Financial performance in this study is measured using the effectiveness ratio of Locally Generated Revenue (PAD). The study uses a quantitative approach utilizing secondary data sourced from published documents of the Central Statistics Agency (BPS), the Supreme Audit Agency (BPK), and the Ministry of Finance. The study sample used a saturated sampling method, covering all district/city governments in South Sumatra Province with an observation period of 2020–2024. Data analysis was conducted using a panel data regression method with the assistance of Eviews 13 software. The results show that local government size and audit findings have a positive and significant influence on local government financial performance. Conversely, central government transfer funds do not show a significant influence on local financial performance. Together, these three variables are proven to influence local government financial performance.

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Availability

Detail Information

Series Title

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Call Number

T1955982026

Publisher

Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2026

Collation

xx, 89 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.450 7

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

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Subject(s)

Prodi Ekonomi Akuntansi
Temuan Audit

Specific Detail Info

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Statement of Responsibility

KA

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