Analisis Faktor-faktor yang Menyebabkan Laporan Keuangan Pemerintah Daerah Beropini Disclaimer

Jurnal Akuntansi Multiparadigma

Virginia Nur Rahmawati¹  Arum Prastiwi¹ 

[1] Universitas Brawijaya;

关键词: Disclaimer;    pemerintah daerah;    sistem pengendalian internal (SPI);   

DOI  :  

来源: DOAJ

【 摘 要 】

Analysis of the Factors Causing the Financial Statement of Local Government Have Disclaimer Opinion. The purpose of this study is to know the factors that tends to cause public sector specificly East Java public sector get disclaimer opinion. More public sector financial report get disclaimer opinion it means declining in public sector performance quality in serving this country. Exactly each public sector has their own trigger in the emerge of disclaimer opinion. This study using descriptive methodology with case study method to analyze causing factors of disclaimer opinion. In the 2008 budget period, public sector which get this opinion are city of Batu, city of Surabaya, regency of Trenggalek, regency of Pasuruan, regency of Banyuwangi and regency of Ponorogo. The result of this study shows that the main factor causing the six financial reportof public sectors get disclaimer opinion is the weakness of Internal Control System (ICS).

【 授权许可】

Unknown