KONSENTRASI PARTAI POLITIK DAN OPINI LAPORAN KEUANGAN DAERAH: KEGAGALAN RESEP ATAU SUBSTANSI?
AbstractThe paper investigates the relationship between voting power of political party in local parliament and auditor opinion of local government financial statement.Using a 2009 dataset consisting of 383 local government financial statements, the paper borrows agency framework to advancing a testable hypotheses predicting that voting power affec