Image of Pengaruh Ukuran Pemerintah Daerah, Pendapatan Asli Daerah, Belanja Modal, dan Tindak Lanjut Hasil Pemeriksaan terhadap Temuan Audit Pemerintah Daerah dengan Kelemahan Sistem Pengendalian Internal sebagai Variabel Mediasi

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Pengaruh Ukuran Pemerintah Daerah, Pendapatan Asli Daerah, Belanja Modal, dan Tindak Lanjut Hasil Pemeriksaan terhadap Temuan Audit Pemerintah Daerah dengan Kelemahan Sistem Pengendalian Internal sebagai Variabel Mediasi

ABSTRACT

This study aims to determine the effect of local government size, local
original revenue, capital expenditure, and follow-up examination results on local
government audit findings with weaknesses in the internal control system as a
mediation variable.
This type of research is quantitative research using secondary data

sourced from the website of the Audit Board of the Republic of Indonesia (BPK-
RI). The study population covers all district governments in Indonesia in 2022.

The sampling technique uses a purposive sampling technique so that a sample of
413 district governments is obtained. Data analysis techniques using SEM-PLS.
The results of the analysis show that the size of the local government has a
positive effect on the weakness of the internal control system, local original
revenue has a negative effect on the weakness of the internal control system,
capital expenditure and follow-up of the audit results do not affect the weakness
of the internal control system, the follow-up of the audit results does not affect the
findings of the local government audit, Weaknesses in the internal control system
have a positive effect on local government audit findings, weaknesses in the
internal control system mediate the effect of local government size and local
original revenue on local government audit findings, and internal control system
weaknesses do not mediate the effect of capital expenditure and follow-up audit
results on local government audit findings.
Keywords: Local Government Audit Findings, Internal Control System
Weaknesses, Local Government Size, Local Original Revenue, Capital
Expenditure, Follow-up Inspection Results.

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Informasi Detail
Judul Seri
-
No. Panggil
2X6.2 ANI p 24
Penerbit
SUKOHARJO : Akuntansi Syariah_UIN RM Said.,
Deskripsi Fisik
21 cm, 213 Halaman
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2X6.2
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi Syariah
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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