ANALISIS TERHADAP PEMBERIAN OPINI LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN PEGUNUNGAN BINTANG

Keuda: Jurnal Kajian Ekonomi dan Keuangan Daerah

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Field Value
 
Title ANALISIS TERHADAP PEMBERIAN OPINI LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN PEGUNUNGAN BINTANG
 
Creator Rante, Irwanto
Salle, Agustinus
Marlissa, Elsyan Rienette
 
Description 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.
 
Publisher Universitas Cenderawasih
 
Date 2018-08-15
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://ejournal.uncen.ac.id/index.php/KEUDA/article/view/705
10.31957/keuda.v3i2.705
 
Source KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH; Vol 3, No 2 (2018)
2581-0286
2477-7838
 
Language eng
 
Relation http://ejournal.uncen.ac.id/index.php/KEUDA/article/view/705/640
 
Rights Copyright (c) 2018 Jurnal Kajian Ekonomi dan Keuangan Daerah
https://creativecommons.org/licenses/by-sa/4.0
 

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