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This study aims to analyze the effect of audit opinion on the financial performance of local governments by using data from 22 districts / cities in East Nusa Tenggara (NTT) during 2015-2019. This study examines the effect of the previous year's audit opinion on the financial performance of the Regional Government (district / city), mediated by the realization of Original Local Government Revenue (PAD) and the realization of Regional Operational Expenditures. The results of this study indicate that the audit opinion has a significant effect on the financial performance of local governments, and significant effect on the realization of PAD and the realization of operational spending. This study are also recommended for the Regional Government in East Nusa Tenggara, the Inspectorate at the Provincial and Regency levels, and the Supreme Audit Agency (BPK), in determining policies, monitoring and auditing in order to improve the financial performance of Regional Governments in East Nusa Tenggara. Keywords—audit opinion, financial performance, local government

Audit Opinion and Financial Performance of Local Governments in East Nusa Tenggara