期刊名称：International Business and Accounting Research Journal
电子版ISSN：2549-0303
出版年度：2022
卷号：6
期号：1
页码：15-23
DOI：10.35474/ibarj.v6i1.231
语种：English
出版社：Lembaga Pendidikan Profesional Cendekia Hotel and Business School
摘要：This research aims to determine the effects of provincial revenue of the Audit Board of Indonesia (Badan Pemeriksa Keuangan, BPK) on the financial performance of district and city governments. Furthermore, financial performance is measured by four criteria: independence, economy, efficiency, and effectiveness. Multiple regression with panel data and fixed models were used by the 15 district and city governments from 2015 to 2019. The results showed that size of local government and the audit opinion of BPK have a positive effect, while the intergovernmental revenues does not have a positive effect.
关键词：financial performance;inter-governmental revenue;audit opinion;size of local gov-ernment
