THE INFLUENCE OF BPK-RI'S AUDIT FINDINGS IN ORDER TO DETERMINE THE AUDIT OPINION ON THE FINANCIAL STATEMENTS OF THE MINISTRY / INSTITUTION AND THE GENERAL TREASURER OF THE STATE OF THE REPUBLIC OF INDONESIA

Authors

  • Riffo Erlina Universitas Muhammadiyah Surakarta, Indonesia
  • Rina Trisnawati Universitas Muhammadiyah Surakarta, Indonesia
  • Fatchan Ahyani Universitas Muhammadiyah Surakarta, Indonesia

DOI:

https://doi.org/10.29040/ijebar.v6i3.6379

Abstract

This study aims to obtain empirical evidence regarding the considerations that determine (Financial Audit Agency of Indonesia) BPK RI's audit opinion on the financial statements of ministries/agencies and the state general treasury. The study was conducted on 84 ministries/agencies and the State General Treasurer whose financial reports have been audited by BPK RI in the 2015 to 2020 financial year, with a research sample of 504 financial statements of ministries/agencies and the State General Treasurer in Indonesia. The analytical method used is ordinal logistic regression. The results showed that the weaknesses of the internal control system were proxied by the number of findings of weaknesses in accounting and reporting controls (SP1) and non-compliance with statutory provisions which were proxied by the number of findings of non-compliance with statutory provisions that resulted in state losses (KP1) had a negative effect on opinion. Audit, while the other criteria for forming an audit opinion have no effect on the audit opinion.

References

Atyanta, R. (2010). Analisis Opini BPK atas Laporan Keuangan Pemerintah Daerah (Studi Kasus pada Kabupaten X di Jawa Timur). Jurnal Ilmiah Mahasiswa Fakultas Ekonomi Dan Bisnis Universitas Brawijaya, 1(07), 1–18. http://jimfeb.ub.ac.id/index.php/jimfeb/article/view/310

Chariri, A., & Ghozali, I. (2007). Teori akuntansi. Semarang: Badan Penerbit Universitas Diponegoro, 409.

Defera, C. (2013). Pengaruh Kelemahan sistem pengendalian intern dan ketidakpatuhan pada ketentuan perundang-undangan terhadap penentuan opini laporan keuangan pemerintahan daerah di Indonesia Tahun 2008-2011.

Djalil, R. (2014). Pertimbangan kualitatif: Pendekatan baru dalam audit.

Fatimah, D., Sari, R. N., & Rasuli, M. (2014). Pengaruh Sistem Pengendalian Intern, Kepatuhan Terhadap Peraturan Perundang-Undangan, Opini Audit Tahun Sebelumnya Dan Umur Pemerintah Daerah Terhadap Penerimaan Opini Wajar Tanpa Pengecualian Pada Laporan Keuangan Pemerintah Daerah Di Seluruh Indonesia. Jurnal Akuntansi, 3, 1–15.

Fransiska, N., Sarwono, aris eddy, & Astuti, dewi saptantinah. (2012). Sistem Pengendalian Intern Dan Kualitas Laporan Keuangan Pemerintah Daerah Di Indonesia. Akuntansi Syariah, 323–331. https://publikasiilmiah.ums.ac.id/bitstream/handle/11617/7325/29 - Neco Fransiska.pdf?sequence=1

Ghozali, I. (2018). Aplikasi analisis multivariate dengan program IBM SPSS 25. Undip : Semarang.

Handayani, R. W. (2015). Analisis Faktor-faktor yang mempengaruhi pemberian opini audit oleh BPK-RI atas LKPD Provinsi, Kabupaten dan Kota di Kalimantan Barat.

Hasnowo, J. (2016). Pengaruh klasifikasi Temuan Pemeriksaan. 1–12.

Julianto, E. (2010). Dasar Pertimbangan dan Proses Perumusan Opini dalam Pemeriksaan atas Laporan Keuangan Daerah. BPK RI Perwakilan Sulawesi Tenggara.

Kessler, M., & Harcourt, R. (2013). Whale watching regulation compliance trends and the implications for management off Sydney, Australia. Marine Policy, 42, 14–19.

Nalurita, N. (2015). Pengaruh sistem pengendalian internal, kepatuhan terhadap perundangan-undangan, dan karakteristik daerah terhadap kredibilitas laporan keuangan pemerintah daerah di Indonesia. UNS (Sebelas Maret University).

Nasution, A. (2009). Perbaikan Pengelolaan Keuangan Negara Dalam Era Reformasi. Dialog Publik Manado, 1–49.

Pamungkas, B., Ibtida, R., & Avrian, C. (2018). Factors influencing audit opinion of the Indonesian municipal governments’ financial statements. Cogent Business and Management, 5(1), 1–18. https://doi.org/10.1080/23311975.2018.1540256

Pearson, D. (2014). Significant reforms in public sector audit–staying relevant in times of change and challenge. Journal of Accounting & Organizational Change.

Safitri, N. L. K. S. A., & Darsono. (2015). Pengaruh Sistem Pengendalian Internal Dan Temuan Kepatuhan Terhadap Opini Audit Pada Pemerintah Daerah. Diponegoro Journal of Accounting, 5(1), 1–12.

Sugiyono, D. (2013). Metode penelitian pendidikan pendekatan kuantitatif, kualitatif dan R&D.

Sulistyo, W. A. N., & Syafruddin, M. (2010). Analisis faktor-faktor yang berpengaruh terhadap ketepatan waktu penyampaian laporan keuangan pada perusahaan yang listing di Bursa Efek Indonesia periode 2006-2008. UNIVERSITAS DIPONEGORO.

Suyanto. (2010). Perkembangan Bisnis dan Industri Indonesia 1970-2010: sebuah tinjauan makroekonomi. Journal of Social & Humanity, 4(1), 5–41.

Tuanakotta, T. M. (2013). Berpikir kritis dalam Auditing.

W, R. S. A. A., & Probohudono, A. N. (2015). Analisis Audit BPK RI Terkait Kelemahan SPI, Temuan Ketidakpatuhan dan Kerugian Negara. INTEGRITAS Jurnal Anti Korupsi, 1(1), 81–110.

Zai, S. N. P. (2021). User Behavior in The Acceptance of Technology on Regional Management Information System (SIMDA-Integrated) in Surakarta City Government. International Journal of Seocology, 91–102. http://seocologi.com/index.php/seocology/article/view/31

Downloads

Published

2022-09-26

How to Cite

Erlina, R., Trisnawati, R., & Ahyani, F. (2022). THE INFLUENCE OF BPK-RI’S AUDIT FINDINGS IN ORDER TO DETERMINE THE AUDIT OPINION ON THE FINANCIAL STATEMENTS OF THE MINISTRY / INSTITUTION AND THE GENERAL TREASURER OF THE STATE OF THE REPUBLIC OF INDONESIA. International Journal of Economics, Business and Accounting Research (IJEBAR), 6(3), 2530–2539. https://doi.org/10.29040/ijebar.v6i3.6379

Issue

Vol. 6 No. 3 (2022): IJEBAR, Vol. 6 Issue 3, September 2022

Section

Articles

Citation Check

License

Authors who publish with IJEBAR agree to the following terms: Authors retain copyright and grant the IJEBAR right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share (copy and redistribute the material in any medium or format) and adapt (remix, transform, and build upon the material) the work for any purpose, even commercially with an acknowledgement of the work's authorship and initial publication in IJEBAR. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in IJEBAR. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).