JUMLAH TEMUAN AUDIT ATAS SISTEM PENGENDALIAN INTERN DAN JUMLAH TEMUAN AUDIT ATAS KEPATUHAN TERHADAP OPINI LAPORAN KEUANGAN PEMERINTAH DAERAH
The purpose of examination of financial statements is to provide opinions on the fairness of financial information presented in the financial statements. Based on Law Number 15 of 2004, the criteria for giving opinion are: conformity with Government Accounting Standards, adequacy of disclosure, comp...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universitas Pasundan
2017-04-01
|
| Series: | Jurnal Riset Akuntansi Kontemporer |
| Online Access: | https://journal.unpas.ac.id/index.php/jrak/article/view/362 |
| _version_ | 1818108734786764800 |
|---|---|
| author | Amalia Nur Alfiani Sri Rahayu Annisa Nurbaiti |
| author_facet | Amalia Nur Alfiani Sri Rahayu Annisa Nurbaiti |
| author_sort | Amalia Nur Alfiani |
| collection | DOAJ |
| description | The purpose of examination of financial statements is to provide opinions on the fairness of financial information presented in the financial statements. Based on Law Number 15 of 2004, the criteria for giving opinion are: conformity with Government Accounting Standards, adequacy of disclosure, compliance with laws and regulations, and effectiveness of internal control systems. This study aims to examine the effect of the number of audit findings on the internal control system and the number of audit findings on compliance with the opinion of the financial statements of local governments in West Java. Population in this research is 52 Reports of Result of Inspection on Local Government Financial Report (LKPD) in city/ district in West Java during 2014-2015. The sample in this study is the entire population. The partial test results of the audit findings on the SPI and the number of audit findings on each compliance have no significant effect on LKPD opinion, and simultaneously the number of audit findings on the SPI and the number of audit findings on compliance have no significant effect on the LKPD opinion of the city / district in Java West in 2014-2015. |
| first_indexed | 2024-12-11T02:20:04Z |
| format | Article |
| id | doaj.art-8e8af36d3e4047cc822189eacaa4db0e |
| institution | Directory Open Access Journal |
| issn | 2088-5091 |
| language | English |
| last_indexed | 2024-12-11T02:20:04Z |
| publishDate | 2017-04-01 |
| publisher | Universitas Pasundan |
| record_format | Article |
| series | Jurnal Riset Akuntansi Kontemporer |
| spelling | doaj.art-8e8af36d3e4047cc822189eacaa4db0e2022-12-22T01:24:05ZengUniversitas PasundanJurnal Riset Akuntansi Kontemporer2088-50912017-04-0191121810.23969/jrak.v9i1.362362JUMLAH TEMUAN AUDIT ATAS SISTEM PENGENDALIAN INTERN DAN JUMLAH TEMUAN AUDIT ATAS KEPATUHAN TERHADAP OPINI LAPORAN KEUANGAN PEMERINTAH DAERAHAmalia Nur AlfianiSri RahayuAnnisa NurbaitiThe purpose of examination of financial statements is to provide opinions on the fairness of financial information presented in the financial statements. Based on Law Number 15 of 2004, the criteria for giving opinion are: conformity with Government Accounting Standards, adequacy of disclosure, compliance with laws and regulations, and effectiveness of internal control systems. This study aims to examine the effect of the number of audit findings on the internal control system and the number of audit findings on compliance with the opinion of the financial statements of local governments in West Java. Population in this research is 52 Reports of Result of Inspection on Local Government Financial Report (LKPD) in city/ district in West Java during 2014-2015. The sample in this study is the entire population. The partial test results of the audit findings on the SPI and the number of audit findings on each compliance have no significant effect on LKPD opinion, and simultaneously the number of audit findings on the SPI and the number of audit findings on compliance have no significant effect on the LKPD opinion of the city / district in Java West in 2014-2015.https://journal.unpas.ac.id/index.php/jrak/article/view/362 |
| spellingShingle | Amalia Nur Alfiani Sri Rahayu Annisa Nurbaiti JUMLAH TEMUAN AUDIT ATAS SISTEM PENGENDALIAN INTERN DAN JUMLAH TEMUAN AUDIT ATAS KEPATUHAN TERHADAP OPINI LAPORAN KEUANGAN PEMERINTAH DAERAH Jurnal Riset Akuntansi Kontemporer |
| title | JUMLAH TEMUAN AUDIT ATAS SISTEM PENGENDALIAN INTERN DAN JUMLAH TEMUAN AUDIT ATAS KEPATUHAN TERHADAP OPINI LAPORAN KEUANGAN PEMERINTAH DAERAH |
| title_full | JUMLAH TEMUAN AUDIT ATAS SISTEM PENGENDALIAN INTERN DAN JUMLAH TEMUAN AUDIT ATAS KEPATUHAN TERHADAP OPINI LAPORAN KEUANGAN PEMERINTAH DAERAH |
| title_fullStr | JUMLAH TEMUAN AUDIT ATAS SISTEM PENGENDALIAN INTERN DAN JUMLAH TEMUAN AUDIT ATAS KEPATUHAN TERHADAP OPINI LAPORAN KEUANGAN PEMERINTAH DAERAH |
| title_full_unstemmed | JUMLAH TEMUAN AUDIT ATAS SISTEM PENGENDALIAN INTERN DAN JUMLAH TEMUAN AUDIT ATAS KEPATUHAN TERHADAP OPINI LAPORAN KEUANGAN PEMERINTAH DAERAH |
| title_short | JUMLAH TEMUAN AUDIT ATAS SISTEM PENGENDALIAN INTERN DAN JUMLAH TEMUAN AUDIT ATAS KEPATUHAN TERHADAP OPINI LAPORAN KEUANGAN PEMERINTAH DAERAH |
| title_sort | jumlah temuan audit atas sistem pengendalian intern dan jumlah temuan audit atas kepatuhan terhadap opini laporan keuangan pemerintah daerah |
| url | https://journal.unpas.ac.id/index.php/jrak/article/view/362 |
| work_keys_str_mv | AT amalianuralfiani jumlahtemuanauditatassistempengendalianinterndanjumlahtemuanauditataskepatuhanterhadapopinilaporankeuanganpemerintahdaerah AT srirahayu jumlahtemuanauditatassistempengendalianinterndanjumlahtemuanauditataskepatuhanterhadapopinilaporankeuanganpemerintahdaerah AT annisanurbaiti jumlahtemuanauditatassistempengendalianinterndanjumlahtemuanauditataskepatuhanterhadapopinilaporankeuanganpemerintahdaerah |