{"title":"西苏门答腊地区财务特征、错报和审计质量对财务绩效的影响","authors":"Bardan Dalimunthe, D. Patrisia","doi":"10.2991/piceeba-19.2019.61","DOIUrl":null,"url":null,"abstract":"This paper is aimed at investigating the effect of financial characteristics misstatement and audit quality to the performance of local governments in improving community welfare. Sample of this study uses is the all the regional government of West Sumatera Province which consists of 1 (one) provincial government, 7 (seven) city governments, and 12 district governments which will be observed in years 2015 2017. The analysis showed that the independent variables misstatement and audit quality has no affect financial performance, while the total asset variables and capital expenditure have affected on financial performance.","PeriodicalId":31784,"journal":{"name":"International Conference on Economics Education Business and Accounting","volume":"12 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The Effect of Financial Characteristics, Misstatement and Audit Quality toward the Financial Performance in West Sumatera\",\"authors\":\"Bardan Dalimunthe, D. Patrisia\",\"doi\":\"10.2991/piceeba-19.2019.61\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This paper is aimed at investigating the effect of financial characteristics misstatement and audit quality to the performance of local governments in improving community welfare. Sample of this study uses is the all the regional government of West Sumatera Province which consists of 1 (one) provincial government, 7 (seven) city governments, and 12 district governments which will be observed in years 2015 2017. The analysis showed that the independent variables misstatement and audit quality has no affect financial performance, while the total asset variables and capital expenditure have affected on financial performance.\",\"PeriodicalId\":31784,\"journal\":{\"name\":\"International Conference on Economics Education Business and Accounting\",\"volume\":\"12 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2019-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"International Conference on Economics Education Business and Accounting\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2991/piceeba-19.2019.61\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Conference on Economics Education Business and Accounting","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2991/piceeba-19.2019.61","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The Effect of Financial Characteristics, Misstatement and Audit Quality toward the Financial Performance in West Sumatera
This paper is aimed at investigating the effect of financial characteristics misstatement and audit quality to the performance of local governments in improving community welfare. Sample of this study uses is the all the regional government of West Sumatera Province which consists of 1 (one) provincial government, 7 (seven) city governments, and 12 district governments which will be observed in years 2015 2017. The analysis showed that the independent variables misstatement and audit quality has no affect financial performance, while the total asset variables and capital expenditure have affected on financial performance.
京公网安备 11010802042870号
京ICP备2023020795号-1
分享
求助内容：
应助结果提醒方式：
扫码关注我们
