KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH
Vol 3, No 2 (2018)

ANALISIS TERHADAP PEMBERIAN OPINI LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN PEGUNUNGAN BINTANG

Irwanto Rante (Unknown)
Agustinus Salle (Universitas Cenderawasih)
Elsyan Rienette Marlissa (Universitas Cenderawasih)

Article Info

Publish Date
15 Aug 2018

Abstract

The purpose of this study is to assess the influence of Internal Control System (SPI) and non-compliance to the opinion of Financial Audit Board (BPK) on Financial Report of Local Governments. We use BPK Audit Reports from 2011 to 2014 from District of Pegunungan Bintang. We analyse the data using descriptive and quantitative analysis. The results show that the type of cases was dominated by the findings of non-compliance with the regulation, as many as 614 cases, then followed by the weakness of SPI that is 184 cases. Non-compliance causes many results for frauds.

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Journal Info
KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH
Website

Abbrev

KEUDA

Publisher

Universitas Cenderawasih

Subject

Economics, Econometrics & Finance

Description

Topik Keuda berkaitan dengan aspek apapun dari Keuangan Daerah dan Kajian Ekonomi, termasuk namun tidak terbatas pada topik berikut: 1. Akuntansi Sektor Publik 2. Akuntansi Manajemen 3. Ekonomi ...