(Peer Review + Similarity + Document) The Impact of The Quality of Financial Statements on Local Revenue Using Examination Opinion Results as Moderating Variable

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 used Legitimacy Theory
to 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 effects of 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 having positive effects were not
significant. Other results showed that the interaction between the results of the examination
opinion to the quality of financial statements was insignificant on the quality of financial
statements. In other words, the results of the examination opinions moderated (strengthened) the
relationship between quality of financial report on local revenue of district and city governments in
Indonesia.