BPK audit report on a government financialreport contains an opinion that is a professionalstatement of the auditor regarding the fairness offinancial information presented in the financialstatement. In forming opinion, a BPK auditoruses four criteria, namely the application ofGovernment Accounting Standard, adequatedisclosures, compliance of laws and regulations,and effectiveness of internal control systems. Theunqualified opinion is issued to a financial reportwith no material statements and/or fraud.However, it is widely reported that manyirregularities still occur across governmententities and cost the states resources (finance).This study aims to analyze corruption committedby heads of local governments and its influenceon BPK opinion build a model which shows therelationship between them. This study uses amodel called ordinal logistic regression andfound that there is a correlation between BPKopinion with corruption committed by heads oflocal governments. The best ordinal logisticregression model shows that BPK opinion isdominantly influenced by the compliance ofgovernment financial report with GovernmentAccounting Standard, compliance with law andregulations and effectiveness of internal controlsystems.