PENGARUH TEMUAN PEMERIKSAAN, TINDAK LANJUT REKOMENDASI HASIL PEMERIKSAAN DAN OPINI TAHUN SEBELUMNYA TERHADAP PENENTUAN OPINI PEMERIKSAAN BPK ATAS LAPORAN KEUANGAN PEMERINTAH DAERAH

Rena Mainingrim. 2022. The Effect of Audit Findings, Audit Recommendations Follow-up of BPK RI and the previous year's audit opinion on the determination of the audit opinion from the Audit Board of Republic of Indonesia (BPK RI) on the financial statement of the local government (LKPD), supervised by Sylvia Sjarlis and Andi Ririn Oktaviani.
This study aims to determine and analyze : the effect of Audit Findings, Audit Recommendations Follow-up of BPK RI and the previous year's audit opinion on the determination of the audit opinion from the Audit Board of Republic of Indonesia (BPK RI) on the financial statement of the local government (LKPD).
This research approach uses hypothesis testing with this approach pooled cross-section time series. This research was conducted on local governments in Makassar City of South Sulawesi Province. This research was conducted in 2022. This research population is all local governments in Makassar City of South Sulawesi Province, it was totaling 24 local of governments. The sample selection in this research was carried out by using a saturated sample which is population was analyzed as a sample, so the research object was 24 regency. The data used are 24 regency for the period 2016 to 2020 which amounted to 120 data. Data analysis conducted by using multiple linear regression models with SPSS (Statistical Product and Service Solution) version 26. The data used in this research was secondary data sourced from the audited local government financial reports by the BPK.
The results showed that: 1) There is a positive but not significant effect of Audit Findings opinion on the determination of the audit opinion of local governments on regency in South Sulawesi Province with a value of Sig. of 0,359 > 0,05, 2) There is a positive and significant Audit
Recommendations Follow-up of BPK RI on the determination of the audit opinion of local governments on regency in South Sulawesi Province with a value of Sig. of 0,03 < 0,05, 3) There is a negatif and significant effect of the previous year's audit opinion on the determination of the audit opinion of local governments on regency in South Sulawesi Province with a value of Sig. of 0,00 < 0,05.