| Summary: | Accountability became the center of public attention in developing
countries, including Indonesia, accountability is a critical element towards good
governance (good governance). Media accountability is one of the government's
financial statements include, report of actual budget, statement of cash flows,
balance sheet and notes to financial statements. These financial statements present
the financial performance information in a single accounting period, then the
financial statements audited by BPK to get opinions.
After BPK examination of all the material in the Government Financial
Statements North Bolaang Mongondow Fiscal Year 2011. BPK can not be sure to
express his opinion on the consolidated Actual Budget, Statement of Cash Flows,
Balance Sheet and Notes to the Financial Statements Government North Bolaang
Mongondow Year 2011.
This study aims to identify, analyze the factors that influence opinions
Diclaimer BPK Government Financial Statements North Bolaang Mongondow
Fiscal Year 2011, using secondary and primary data in the form of a questionnaire
to obtain the respondent's perception of the condition of Financial Management in
North Mongondow Bolaang
The analysis begins with the measurement variables on respondents'
answers Likert Scale subsequent variable testing through Pearson bivariate test
validity, Cronbach's Alpha reliability test, correlation test Kaiser Meyer Olikin
Measure of Sampling Adequacy and Exploratory Factor Analysis. The results of
the analysis, there are seven factors that influence the opinion Disclaimer BPK
Government Financial Statements North Bolaang Mongondow the Fiscal Year
2011. Factors internal control systems (SPI), factor planning budgeting,
government accounting atandards factor (SAP), the budget implementation factors,
factor follow-up findings, regulatory factors, factor management asset.
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