Pengaruh Temuan SPI, Temuan Kepatuhan, Tindak Lanjut Hasil Pemeriksaan dan Penyelesaian Kerugian Daerah Terhadap Opini Audit di Kabupaten/Kota Provinsi Sumatera Selatan

This study aims to determine the effect of SPI findings, compliance follow-up inspection results and settlement regional losses on audit opinions in districts/cities South Sumatra province. The type research used this is quantitative using secondary data obtained from official website www.bpk.go.id requests for reports BPK RI head office. population were all province Sumatra, namely 17 with a total 85 samples. sample selection saturated method, which sampling technique when members are as Testing hypothesis Logistic Regression analysis T test, F coefficient determination. analyzed help SPSS version 26 software. indicate that partially Compliance Findings have negative significant Audit Opinion. Meanwhile Findings, Follow Up Results Settlement Regional Losses no Simultaneously Follow-up Examination positive impact Opinion Regency/City Province.