The Effect Of The Opinion Of The Financial Audit Institution On The Level Of Public Trust In Local Government

Abstract

An unqualified opinion from the BPK is often considered an indicator of good regional financial management. However, in South Buton Regency, despite receiving an unqualified opinion, the public still voices dissatisfaction with public services and budget transparency. This raises the question of whether the audit opinion truly reflects the government's performance in the eyes of the public. Further study is needed to examine the relationship between the BPK opinion and the level of public trust. This study aims to evaluate how BPK's opinion influences the public's trust in the management of regional finances in South Buton Regency. This study applies a quantitative approach using purposive sampling technique, involving 100 individuals concerned with the issue of regional financial management. The research sample was selected using purposive sampling. Data was collected through the distribution of questionnaires and then analyzed using regression with SPSS software. The findings reveal that BPK's opinion significantly impacts public trust; a positive opinion enhances trust, while a negative opinion tends to decrease public confidence in the management of regional finances.  Based on these results, it can be concluded that BPK's opinion plays a crucial role in shaping the level of public trust. Therefore, local governments need to maintain the quality of financial reports to receive a favorable opinion from BPK.