ANALISIS TERHADAP PEMBERIAN OPINI LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN PEGUNUNGAN BINTANG
| Main Authors: | Rante, Irwanto, Salle, Agustinus, Marlissa, Elsyan Rienette |
|---|---|
| Format: | Article info application/pdf |
| Bahasa: | eng |
| Terbitan: |
Universitas Cenderawasih
, 2018
|
| Online Access: |
http://ejournal.uncen.ac.id/index.php/KEUDA/article/view/705 http://ejournal.uncen.ac.id/index.php/KEUDA/article/view/705/640 http://ejournal.uncen.ac.id/index.php/KEUDA/article/view/705/996 |
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article-705 |
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<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">ANALISIS TERHADAP PEMBERIAN OPINI LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN PEGUNUNGAN BINTANG</title><creator>Rante, Irwanto</creator><creator>Salle, Agustinus</creator><creator>Marlissa, Elsyan Rienette</creator><description lang="en-US">The purpose of this study is to assess the influence of Internal Control System (SPI) and non-compliance to the opinion of Financial Audit Board (BPK) on Financial Report of Local Governments. We use BPK Audit Reports from 2011 to 2014 from District of Pegunungan Bintang. We analyse the data using descriptive and quantitative analysis. The results show that the type of cases was dominated by the findings of non-compliance with the regulation, as many as 614 cases, then followed by the weakness of SPI that is 184 cases. Non-compliance causes many results for frauds.</description><publisher lang="en-US">Universitas Cenderawasih</publisher><date>2018-08-15</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Journal:Article</type><type>File:application/pdf</type><type>File:application/pdf</type><identifier>http://ejournal.uncen.ac.id/index.php/KEUDA/article/view/705</identifier><identifier>10.31957/keuda.v3i2.705</identifier><source lang="en-US">KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH; Vol 3, No 2 (2018)</source><source>2581-0286</source><source>2477-7838</source><language>eng</language><relation>http://ejournal.uncen.ac.id/index.php/KEUDA/article/view/705/640</relation><relation>http://ejournal.uncen.ac.id/index.php/KEUDA/article/view/705/996</relation><rights lang="en-US">Copyright (c) 2018 Jurnal Kajian Ekonomi dan Keuangan Daerah</rights><rights lang="en-US">https://creativecommons.org/licenses/by-sa/4.0</rights><recordID>article-705</recordID></dc>
|
| language |
eng |
| format |
Journal:Article Journal Other:info:eu-repo/semantics/publishedVersion Other File:application/pdf File |
| author |
Rante, Irwanto Salle, Agustinus Marlissa, Elsyan Rienette |
| title |
ANALISIS TERHADAP PEMBERIAN OPINI LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN PEGUNUNGAN BINTANG |
| publisher |
Universitas Cenderawasih |
| publishDate |
2018 |
| url |
http://ejournal.uncen.ac.id/index.php/KEUDA/article/view/705 http://ejournal.uncen.ac.id/index.php/KEUDA/article/view/705/640 http://ejournal.uncen.ac.id/index.php/KEUDA/article/view/705/996 |
| contents |
The purpose of this study is to assess the influence of Internal Control System (SPI) and non-compliance to the opinion of Financial Audit Board (BPK) on Financial Report of Local Governments. We use BPK Audit Reports from 2011 to 2014 from District of Pegunungan Bintang. We analyse the data using descriptive and quantitative analysis. The results show that the type of cases was dominated by the findings of non-compliance with the regulation, as many as 614 cases, then followed by the weakness of SPI that is 184 cases. Non-compliance causes many results for frauds. |
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Magister Keuangan Daerah Universitas Cenderawasih |
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KOTA JAYAPURA |
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PAPUA |
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