Record Detail

Indonesia has recently conducted a concurrent elections as well as both President, executive and legislative elections. Some years ago, Indonesia also run the selection of regional head in unison almost in 19 provinces scattered throughout Indonesia. Many have praised this success, but many have criticized it. Whoever criticizes this, is the rise of incumbent candidates who pass on to the child or his family in yesterday's election.Indonesia has appied Local Government Act since 2004. Local Government in Indonesia have received greater authority since the enactment of local autonomy and fiscal decentralization policy. However, the transparency and the performance of local government accountability are incompetence for doing this responsibility. This research try to reveal the effect of human development and political factor toward audit opinion based on public choice theory approach. Generally the result indicate that political dynasti and local electian have negative impact to audit opinion. And the other hand, human development have positive impact to audit opinion in local government financial statement.