?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+HASIL+PEMERIKSAAN+AUDIT+BPK+TERHADAP+KINERJA%0D%0AKEUANGAN+PEMERINTAH+DAERAH+KABUPATEN+KOTA+DI%0D%0AINDONESIA&rft.creator=+DENI+AGUSTIAWAN+%2C+1341031008&rft.subject=HF5601+Accounting&rft.description=Penelitian+ini+bertujuan+untuk+menganalisis+pengaruh+hasil+pemeriksaan+audit+BPK%0D%0Aterhadap+kinerja+keuangan+pemerintah+daerah+Kabupaten%2FKota+di+Indonesia.+Jenis%0D%0Apenelitian+yang+digunakan+dalam+penelitian+ini+merupakan+penelitian+kualitatif%0D%0Adengan+data+sekunder.+Sampel+penelitian+adalah+398+Kabupaten%2FKota+untuk+tahun%0D%0A2014-2015.+Analisis+data+yang+digunakan+dalam+penelitian+ini+adalah+melakukan+uji%0D%0Aasumsi+klasik+dan+pengujian+hipotesis+dengan+metode+regresi+linear+berganda.%0D%0AHasil+penelitian+ini+menunjukan+bahwa+opini+audit+tidak+berpengaruh+terhadap+kinerja%0D%0Akeuangan+daerah+berdasarkan+rasio+efisiensi+dan+efktivitas+dan+temuan+audit+tidak%0D%0Aberpengaruh+terhadap+kinerja+keuangan+pemerintah+daerah+berdasarkan+rasio+efisiensi%0D%0Asedang+temuan+audit+berpengaruh+negatif+terhadap+kinerja+keuangan+pemerintah%0D%0Adaerah+berdasarkan+rasio+efektivitas.%0D%0AKata+kunci%3A+Opini+audit%2C+temuan+audit%2C+kinerja+keuangan+pemerintah+daerah.%0D%0A%0D%0AABSTRACT%0D%0A%0D%0AThis+study+aims+to+analyze+the+effect+of+BPK+audit+results+on+the+financial%0D%0Aperformance+of+local+governments+District+%2F+City+in+Indonesia.+The+type+of+research%0D%0Aused+in+this+study+is+a+qualitative+research+with+secondary+data.+The+research+sample%0D%0Ais+398+districts+%2F+cities+for+the+year+2014-2015.+Analysis+of+data+used+in+this+research%0D%0Ais+to+test+the+classical+assumption+and+hypothesis+testing+with+multiple+linear%0D%0Aregression+method.%0D%0AThe+results+of+this+study+show+that+audit+opinion+does+not+affect+the+performance+of%0D%0Aregional+finances+based+on+efficiency+and+effectiveness+ratio+and+audit+findings+do+not%0D%0Aaffect+the+financial+performance+of+local+governments+based+on+the+ratio+of+moderate%0D%0Aefficiency+audit+findings+negatively+affect+the+financial+performance+of+local%0D%0Agovernments+based+on+the+ratio+of+effectiveness.%0D%0AKeywords%3A+Audit+opinion%2C+audit+findings%2C+financial+performance+of+local+government.&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS+&rft.date=2018-01-18&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F29954%2F1%2FABSTRACT%2520%2528ABSTRAK%2529.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F29954%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F29954%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=+++DENI+AGUSTIAWAN+%2C+1341031008++(2018)+PENGARUH+HASIL+PEMERIKSAAN+AUDIT+BPK+TERHADAP+KINERJA+KEUANGAN+PEMERINTAH+DAERAH+KABUPATEN+KOTA+DI+INDONESIA.++FAKULTAS+EKONOMI+DAN+BISNIS+%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F29954%2F