| Summary: | This study aims to identify perceptions of BPK RI�s auditors to the planning
of Local Government Financial Report (LKPD) audit procedure. By procedure,
LKPD is audited annually by the BPK RI branch offices in accordance with the
prevailing Acts. Usually auditors do not have adequate time for the planning.
Thus accuracy is crucial in planning the LKPD audit. The referred planning is the
planning of examining internal control system and substantial examination on
transactions and account balances.
This study is conducted using questionnaire, with purposive sampling method.
Sample of this survey are BPK RI auditors assigned in provincial offices in Java
who had audited the LKPD. The questionnaire record targeted auditors�
perceptions in Likert scale as a response to the provided statements. The finding is
analyzed based on the predefined criteria.
As a result, this study shows that the perceptions of BPK RI�s auditor to the
planning of LKPD audit procedures are good in general and already in
accordance with the principles of professionalism, honesty, and fairness.
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