| Summary: | This study investigated the relationship between auditee�s perceptions of the
unqualified opinion with organizational accountability. The relationship described by
the influence of the target attained an unqualified audit opinion on the financial
statements with auditee activities that meet the criteria favor organizational
accountability. Unqualified opinion perceived by the auditee through enhanced
Accounting and Budget System, Internal Control Systems, and Human Resources.
While auditee perceive organizational accountability consist of Information, Personal
Values, and Enforcement Rules. Initial hypothesis that was built for the relationship
between the Accounting and Budget System, Internal Control Systems, and Human
Resources to the unqualified audit opinion. The next hypothesis, identifying the
relationship between Information, Personal Values, and Enforcement Rules with
organizational accountability.
Partial Least Square-Structural Equation Model (PLS-SEM) technique was
used to analyze the model and discussion of research and hypothesis testing in
research. The data obtained through questionnaires filled out by the auditee or official
budget spending units (KPA, PPK, PPSPM, and Treasurer) processed using
SmartPLS 2.0M3. Results of studies using quantitative as well as qualitative
approach by interviewing several officials present perception of the auditee
attainment unqualified audit opinion related to organizational accountability, through:
(a) the auditee effort to achieve the best audit opinion by encouraging leadership
commitment to assess the performance of the overall, (b) internalization of
organizational values on each individual employee, (c) develop and budgetary
accounting system that can produce information that is easily understood, and (d)
establish rules and internal control systems that are sensitive to the needs of risk
identification. Organizational accountability can be implemented through the
achievement of an unqualified opinion can be supported by the factors that affect it.
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