Pengaruh Ukuran Pemerintah Daerah, Temuan Audit, Opini Audit, Dan Tingkat Ketergantungan Terhadap Durasi Proses Audit Pada Pemerintah Daerah Indonesia

Abstract

This study aims to examine the influence of local government size, audit findings, audit opinions, and the degree of dependency on the duration of the audit process in Indonesian local governments. The sample used in this research is local governments that meet purposive sampling criteria with secondary data collected in the form of local government reports (LKPD) for 2015-2020 which are registered with the Financial Audit Agency (BPK) of the Republic of Indonesia. The results show that the size of local government, audit findings, and the level of dependability have no effect on the duration of the audit process. While the audit opinion has an influence on the duration of the audit process. Data analysis uses panel data model testing. The influence of all variables is 55.7% while the remaining 44.3% is influenced by other variables.