WSEAS Transactions on Business and Economics
Print ISSN: 1109-9526, E-ISSN: 2224-2899
Volume 22, 2025
The Impact of Audit Opinion and Human Development Index on the Electoral Outcome of Incumbents in Regional Head Elections
Authors: , ,
Abstract: This study assesses the influence of audit opinions and the human development index on acquiring incumbent votes in Indonesia's simultaneous regional elections. Furthermore, we examine moderation's impact when audit opinion interacts with the human development index (HDI). The analysis employed a comprehensive sample encompassing all elections succeeded by incumbent regional elections in 2017, 2018, and 2020. A total of 266 local governments were utilized as data for the study. Moderate regression analysis (MRA) is employed to evaluate the hypothesis through data analysis. The results demonstrate no substantial effect of audit opinion and the HDI. Nonetheless, the interaction between audit opinion and the human development index yields positive outcomes. The findings suggest that an increase in the quality of Indonesian individuals correlates with a more favorable audit opinion.
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Keywords: Audit opinion, local election, human index development, local government, public accountability, incumbents, voters
Pages: 2225-2233
DOI: 10.37394/23207.2025.22.175