HUBUNGAN ANTARA TEMUAN AUDIT DAN BELANJA MODAL DENGAN PENDAPATAN ASLI DAERAH SEBAGAI VARIABEL INTERVENING

Local government’s role as public services’ provider and institution to achieve
greater national development purposes demand a monitoring system, evaluation,
and systematic work gauging done to measure local government’s development.
This study aims to determine the relation between audit finding and the capital
expenditure using local government original revenue as an intervening variable .
The population in this study is districts / cities in Indonesia.
In this study, samples of 289 districts / cities were selected using
purposive sampling method. The data used were secondary data, LGFR 2012.
Analyzer used in this research was multiple regression and path analysis with
SPSS.
The result of this study states that audit finding has significant negative
relation with local government original revenue, local government original
revenue has significant negative relation with capital expenditure, and the audit
finding doesn’t has relation with capital expenditure. The result of path analysis
shows that audit finding has relation with capital expenditure using local
government original revenue as an intervening variable