Artikel Jurnal :: Kembali

Artikel Jurnal :: Kembali

The relationship between the audit board of the republic of indonesia (BPK) opinion with regional government financial report and corruption

Yudi Avalon, Noer Azam Achsani, Arief Tri Hardiyanto (Badan Pemeriksa Keuangan Direktorat Penelitian dan Pengembangan, 2018)
 Abstrak
Abstrak
BPK audit report on a government financial
report contains an opinion that is a professional
statement of the auditor regarding the fairness of
financial information presented in the financial
statement. In forming opinion, a BPK auditor
uses four criteria, namely the application of
Government Accounting Standard, adequate
disclosures, compliance of laws and regulations,
and effectiveness of internal control systems. The
unqualified opinion is issued to a financial report
with no material statements and/or fraud.
However, it is widely reported that many
irregularities still occur across government
entities and cost the states resources (finance).
This study aims to analyze corruption committed
by heads of local governments and its influence
on BPK opinion build a model which shows the
relationship between them. This study uses a
model called ordinal logistic regression and
found that there is a correlation between BPK
opinion with corruption committed by heads of
local governments. The best ordinal logistic
regression model shows that BPK opinion is
dominantly influenced by the compliance of
government financial report with Government
Accounting Standard, compliance with law and
regulations and effectiveness of internal control
systems.
 Metadata
No. Panggil : 340 JTKAKN 4:1 (2018)
Nama orang :
Nama orang tambahan :
Subjek :
Penerbitan : Jakarta: Badan Pemeriksa Keuangan Direktorat Penelitian dan Pengembangan, 2018
Sumber PengataloganLibUI eng rda
ISSN24603937
Majalah/JurnalJurnal Tata Kelola dan Akuntabilitas Keuangan Negara
VolumeVol. 4, No. 1, Januari - Juni 2018: Hal. 23-39
Tipe Konten text
Tipe Media unmediated
Tipe Carrier volume
Akses Elektronik
Institusi Pemilik Universitas Indonesia
Lokasi Perpustakaan UI, Lantai 4, R. Koleksi Jurnal
  • Ketersediaan
  • Ulasan
  • Sampul
No. Panggil No. Barkod Ketersediaan
340 JTKAKN 4:1 (2018) 03-19-038198778 TERSEDIA
Ulasan:
Tidak ada ulasan pada koleksi ini: 20495504