Mika Mutiara Br Kesogihin, Putri Nidiaty, Albar Albuqhory, Elvandry Pasaribu, Anggi Alya Sary Devi Bangun and An Suci Azzahra 2026. Influence of Audit Opinion of Audit Board Financial Impact on Regional Government Financial Performance (Case Study on Regency and City Governments in West Sumatra Province 2022 - 2024). International Journal of Economic Research and Financial Accounting (IJERFA). 4, 3 (Jan. 2026). DOI:https://doi.org/10.55227/ijerfa.v4i2.442.