Journal of Vision and Ideas (VISA)
Vol 4 No 1 (2024): VISA: Journal of Vision and Ideas

Pengaruh SPI, Kepatuhan Peraturan Perundang-Undangan, dan Tindak Lanjut Rekomendasi Hasil Pemeriksaan terhadap Opini Audit BPK.

Nurul Fitria Kamilah (Universitas Negeri Jakarta)
Adam Zakaria (Universitas Negeri Jakarta)
Indah Mulyasari (Universitas Negeri Jakarta)

Article Info

Publish Date
23 Jan 2024

Abstract

The research aimed to obtain empirical evidence regarding the effect of the internal control system, compliance with regulations and laws, and follow-up of audit recommendations on BPK audit opinion. The population of the research is the Ministry and Institution listed in Ikhtisar Hasil Pemeriksaan Semester (IHPS) I 2019 with the observation period during 2016 – 2018. The data was obtained by http://bpk.go.id and Pusat Informasi dan Komunikasi (PIK) BPK RI. The sampling method was performed using the purposive sampling method and obtained 85 samples with the result of 255 observation data. The analysis method was performed using logistic ordinal regression. The result of the research showed that the internal control system has no significant effect on BPK audit opinion. In contrast, compliance with regulations and laws, and follow-up of audit recommendations have a significant effect on BPK audit opinion.

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Journal Info
Journal of Vision and Ideas (VISA)
Website

Abbrev

visa

Publisher

Institut Agama Islam Nasional Laa Roiba Bogor

Subject

Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

Description

VISA: Journal of Visions and Ideas is a scientific journal for the academic community of universities and research institutions with a scope covering research results, studies, thoughts, and ideas related to visions and solutions to various problems in the economic, social, educational, ...