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DETERMINAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DITINJAU DETERMINAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DITINJAU DARI KELEMAHAN SISTEM PENGENDALIAN INTERNAL DAN KETIDAKPATUHAN PERUNDANG-UNDANGAN
This research aims to examine the influence of the weaknesses of internal control systems and disobadience of legislation on the quality of local government financial reports in Indonesia, the quality of local government financial statements proxied by audit opinion. Sample of this research is Regency/City of East Java Province which is in The Recapitulation of Semester Examination Result with audit year 2012, 2013 and 2014 consisting of 39 districts/cities. So the total sample of the object in this research are 117 districts/cities in East Java Province. The sample selection is done through the cluster (sampling) method. Binary logistic regression is used to analyze data and test hypotheses with using SPSS software tools. The simultaneous test results show that the weaknesses of internal control system and disobadience of legislation together influenced the quality of local government financial statements. The result of partial research shows that the weakness of the internal control system has a negative influence on the audit opinion of the research year, while disobadience with the legislation has no influence on the audit opinion but has a negative relationship toward the audit opinion.
Keywords: Weaknesses of internal control system, disobadience with regulation, quality of local government financial report, opinion of BPK.
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