The Impact of The Quality of Financial Statements on Local Revenue Using Examination Opinion Results asModerating Variable

Arik Susbiyani
Additional contact information
Arik Susbiyani: Accounting Department, Muhammadiyah University of Jember, Indonesia

International Journal of Finance & Banking Studies, 2017, vol. 6, issue 1, 122-133

Abstract: This study aimed to examine the influence of the financial statements on local revenue by using the results of the examination opinion as moderating variable. The study usedLegitimacy Theoryto explain and analyze the relationship between variables. The population in the study was all the districts and cities in Indonesia totaling 497 county and city governments. The sampling method used in the study was judgment sampling. Samples that met the criteria of the study were 116 local governments. The analytical tool used in this research was the analysis of MRA (Moderated Regression Analysis). The results showed that the effectsof the partial test of the quality of financial reports to local revenues were not significant positive effects. While the partial test results stating the influence of audit opinion on local revenue havingpositive effects were not significant. Other results showed that the interaction between the results of the examination opinion to the quality of financial statements was insignificanton the quality of financial statements. In other words, the results of the examination opinions moderated (strengthened) therelationship between quality of financial report on local revenue of district and city governments in Indonesia.

Keywords: Quality of Financial Statements; Local Revenue; ExaminationOpinion Results (search for similar items in EconPapers)
Date: 2017
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://www.ssbfnet.com/ojs/index.php/ijfbs/article/view/328/296 (application/pdf)
https://www.ssbfnet.com/ojs/index.php/ijfbs/article/view/328 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:rbs:ijfbss:v:6:y:2017:i:1:p:122-133

Access Statistics for this article

International Journal of Finance & Banking Studies is currently edited by Prof.Dr.Hasan Dincer

More articles in International Journal of Finance & Banking Studies from Center for the Strategic Studies in Business and Finance IJFBS Editorial Office, IMU, School of Business. Contact information at EDIRC.
Bibliographic data for series maintained by Hasan Dincer ().