PENGARUH ASPEK FINANSIAL DAN KINERJA NON FINANSIAL TERHADAP OPINI AUDIT PADA PEMERINTAHAN DAERAH KABUPATEN DAN KOTA DI REPUBLIK INDONESIA

Abstract

This study aims to determine the effect of financial aspects through balancing funds and capital expenditures and non-financial performance through the openness of public information systems, the level of corruption, and indications of dynastic political practices carried out by heads of district and city governments on audit opinions. The research design used a random sampling method with a sample of 84 district and city governments in Indonesia in 2023, and secondary data was obtained from the Audit Result Report of the Republic of Indonesia Audit Board. Hypothesis testing used logistic regression analysis. The results showed that balancing funds and capital expenditures did not have a significant effect on audit opinions, while public information disclosure also did not have a significant impact. On the other hand, the level of corruption had a significant effect on audit opinions, with regions with lower levels of corruption tending to get better audit opinions. Political dynasties showed a negative relationship to audit opinions, indicating that dynastic political practices can damage the accountability and transparency of regional finances. This study emphasizes the importance of strengthening internal control, transparency, and supervision in improving the quality of audit opinions in local governments.