DETERMINAN YANG MEMPENGARUHI OPINI AUDIT ATAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN/KOTA DI SUMATERA UTARA
Abstract
This research aims to analyze the determinants that influence audit opinions on district/city government financial reports in North Sumatra in the form of the level of disclosure and audit findings on regional government financial reports. The number of samples used in this research was 33 Regency/City LKPD in North Sumatra province period 2019-2021. This research was processed using SPSS (Statistical Package for the Social Science) software version 26. The focus of the research is partial and simultaneous in the multiple linear regression research model. The results of this research show that partially the level of disclosure has no effect on audit opinion and audit findings have no effect on audit opinion, but simultaneously the level of disclosure and audit findings have an effect on audit opinion.
References
Alal Maula, M. I., & Wibowo, P. (2022). Meneropong Determinan Opini Lkpd Kabupaten/Kota Di Sumatera Utara. Bina Ekonomi, 26(1), 23–37. https://doi.org/10.26593/be.v26i1.5341.23-37
BPK. (2006). Peraturan Menteri Dalam Negeri (Permendagri) No. 13 Tahun 2006 tentang Pedoman Pengelolaan Keuangan Daerah. 1–73.
Furqan, A. C., Wardhani, R., Martani, D., & Setyaningrum, D. (2020). The effect of audit findings and audit recommendation follow-up on the financial report and public service quality in Indonesia. International Journal of Public Sector Management, 33(5), 535–559. https://doi.org/10.1108/IJPSM-06-2019-0173
IAI. (2018). Pernyataan Standar Akuntansi Keuangan (PSAK) No. 1 Penyajian Laporan Keuangan. Ikatan Akuntansi Indonesia. Jakarta. 1, 8.
Ikatan Akuntan Indonesia (IAI) PSAK NO.1, . (2009). PSAK 1. Ikatan Akuntansi Indonesia, 01(01), 1–79.
Iqbal, M. (2018). Pengaruh karakteristik pemerintah daerah, temuan Dan opini audit bpk terhadap kinerja keuangan Pemerintah daerah (studi pada pemerintah kabupaten/kota di provinsi banten). Universitas Pamulang.
ISO. (2015). Standar Internasional ISO 9001:2015 Sistem Manajemen Mutu - Persyaratan. Jurnal Sipil Statik, 1–60.
Komite Standar Akuntansi Pemerintahan. (2010). Standar Akuntansi Pemerintahan. Komite Standar Akuntansi Pemerintahan, 71, 160–173.
Meckling, W. H., & Jensen, M. C. (1976). Managerial behavior, agency costs and ownership structureMeckling, W. H., & Jensen, M. C. (1976). Managerial behavior, agency costs and ownership structure. Journal of Financial Economics. https://doi.org/DOI: 10.1016/0304-405X(76)90026-X. Journal of Financial Economics.
Munawar, Nadirsya, & Abdullah, S. (2016). Pengaruh Jumlah Temuan Audit atas SPI dan Jumlah Temuan Audit atas Kepatuhan Terhadap Opini atas Laporan Keuangan Pemerintah Kabupaten/Kota di Aceh. Jurnal Magister Akuntansi Pascasarjana Universitas Syiah Kuala, May 2016, 60.
Tahun, P. P. N. 8. (2006). Peraturan Pemerintah Republik Indonesia Nomor 8 Tahun 2006 Tentang Pelaporan Keuangan Dan Kinerja Instansi Pemerintah. (Issue 2, pp. 1–24).
Valentine Gabriella, E. M. A. (2021). Pengaruh Kualitas Auditor, Opini Auditor, Dan Profitabilitas Terhadap Audit Report Lag. Jurnal Eksplorasi Akuntansi, 10(2), 1–15.
Copyright (c) 2024 Erikson Andrianus Telaumbanua, Agus Triprlyono, Renny Maisyarah
This work is licensed under a Creative Commons Attribution 4.0 International License.
.png)
.png)
.png)
.jpg)
.png)
