ANALISIS DETERMINAN AUDIT DELAY OF GOVERNMENT FINANCIAL REPORT PADA PEMERINTAH PROVINSI DI INDONESIA

Verawaty, Verawaty (2021) ANALISIS DETERMINAN AUDIT DELAY OF GOVERNMENT FINANCIAL REPORT PADA PEMERINTAH PROVINSI DI INDONESIA. In: Seminar Nasional “Global Competitive Advantage” Universitas Bina Darma (UBD).

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Abstract

Audit delay is the time of the audit process since the receipt of the local government financial report until the issuance of the audit report. The purpose of this study to determine and analyze the determinants audit delay of government financial report in provincial governments in Indonesia. The determinants consist of the government size, incumbent, level of regional financial dependence, audit findings, performance accountability, local government location, and one control variable, namely the submission of LKPD from the regional government to the BPK. Sampling in this study used a purposive sampling method with a sample of 26 provincial governments for the 2015-2019 period. This study uses quantitative analysis techniques with multiple linear regression. The results of this study indicate that the variable level of regional financial dependence, audit findings, local government locations, and submission of LKPD from local governments to BPK had an effect on audit delay, while government size, incumbent and performance accountability had no effect on audit delay. The implication of this study is audit delay of provincial government financial reports in Indonesia decreased and increased again in the 2019 fiscal year due to government activities in the preparation and submission of financial reports to the BPK overdue. Keywords: Audit Delay, local government financial report

Item Type:	Conference or Workshop Item (Paper)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Depositing User:	Mrs Verawaty Mahyudin
Date Deposited:	19 Feb 2022 02:29
Last Modified:	11 Nov 2025 15:36
URI:	http://eprints.binadarma.ac.id/id/eprint/7239

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