Abstract:
This research aims to find out the correlation between audit judgments in
regional financial report, Local Government Revenue (PAD) and General
Allocation Fund (DAU) to a regional government financial performance. In
measuring regional income statement to use value for money concept. the data
analyzed in this study used a sample of city / county on the island of Sumatra,
with reference to the Regional Financial Statements which have been published
in 2011. This study uses data analysis with a Pearson correlation of data
processing and testing using SPSS 17.0. The result of this study show; (1st)a
exceedingly weak negative correlation between audit judgment in regional
financial report and regional government financial performance; (2nd) a strongly
positive correlation between PAD and regional government financial
performance; and (3rd) a negative correlation between DAU and regional
government financial performance.
