Jurnal Ilmiah Akuntansi dan Bisnis
Vol 4 No 1 (2009)

MENELUSURI OPNINI AUDITOR INDEPENDEN ATAS LKPD PEMERINTAH PROVINSI BALI

KETUT BUDIARTHA (Unknown)

Article Info

Publish Date
13 Jan 2009

Abstract

The financial report of a district government is are report showing itsfinancial performance within one budgeting period. The Public SectorAuditor (BPK) is in charge to audit the report before going to beaccountable toward the legislative. As shown by the result of an audit,whether its financial performance is good or not, depended upon theopinion given by the Public Sector Auditor (BPK). According to the auditconducted on the financial report of government province of Bali for year2005, indeed the BPK issued Qualified Opinion; which means it is stillthat the report of the government of province of Bali applyinginconsistently with the rule and relevant statutory is all material aspects.

Copyrights © 2009




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Journal Info
Jurnal Ilmiah Akuntansi dan Bisnis
Website

Abbrev

jiab

Publisher

Universitas Udayana

Subject

Economics, Econometrics & Finance

Description

JIAB exists to publish high quality research papers in accounting, corporate finance, corporate governance and their interfaces. The interfaces are relevant in many areas such as financial reporting and communication, valuation, financial performance measurement and managerial reward and control ...