The Effect Of Audit Opinions And Capital Expenditure On The Performance Of The Central Java Provincial Government In 2022_ 2024

Ananda Vadhila; Gloria Natasia Sitompul; Juanda Kristian Hutagaol; Claudia Nazmal Putri; An Suci Azzahra

doi:10.55227/ijerfa.v4i2.443

Authors

Ananda Vadhila Daparment t Of Accounting, Panca Budi of Development Medan, Indonesia
Gloria Natasia Sitompul Department of Accounting, Faculty of Social Sciences, Universitas Pembangunan Panca Budi, Indonesia
Juanda Kristian Hutagaol Daparment t Of Accounting, Panca Budi of Development Medan, Indonesia
Claudia Nazmal Putri Daparment t Of Accounting, Panca Budi of Development Medan, Indonesia
An Suci Azzahra Department of Accounting, Faculty of Social Sciences, Universitas Pembangunan Panca Budi, Indonesia

DOI:

https://doi.org/10.55227/ijerfa.v4i2.443

Keywords:

Audit Opinion, Capital Expenditure, Local Government Performance, Central Java Province, Public AccountabilXity

Abstract

Local government performance is a key indicator in evaluating the effectiveness of public administration and the achievement of sustainable development goals. Previous studies examining the relationship between audit opinions and government performance have produced inconsistent and often insignificant findings, whereas capital expenditure is widely regarded as a potential driver of performance that still requires further empirical investigation, particularly at the provincial level during the post-pandemic recovery period. In this research, a quantitative methodology was used, with secondary data derived from Local Government Financial Reports and records of capital expenditure realization. The analysis procedure consisted of classical assumption tests—such as tests for normality and autocorrelation—alongside t-tests to examine the influence of independent variables on the dependent variable. The study’s results indicate that audit opinions do not significantly impact local government performance. government performance, while capital expenditure has a significant impact

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