Dr. Dwi Martani

Universitas Indonesia - Fakultas Ekonomi dan Bisnis - Ilmu Akuntansi

Akhmad Hafidzan Adzani

Dwi Martani

                                                                                                                                                                                 Abstract

Local Government in Indonesia have received greater authority since the nactment of local autonomy and fiscal decentralization policy. However, the transparency and the performance of local government accountability stillincompetence for doing this responsibility. This research try to reveal the effect of human development and political factor toward audit opinion based on public choice theory approach. Generally the result indicates that political dynastyand local election have negative impact to audit opinion. And the other hand, humandevelopment have positive impact to audit opinion in local government financial statement.

Keywords: Audit Opinion, Local Government, Public Choice Theory, Human Development Index, Local Government Election, Political Proccess.

Dipresentasikan pada Simposium Nasional Akuntansi (SNA) XVII “Peranan Akuntan dalam Mewujudkan Pembangunan Berkelanjutan Melalui Pelaporan Terintegrasi”, Nusa Tenggara Barat, 24 – 27 September 2014, penyelenggara: Fakultas Ekonomi Universitas Mataram dan IAI-KAPd. Pengaruh Kesejahteraan Masyarakat…