Proceedings of the Conference on International Issues in Business and Economics Research (CIIBER 2019)

Influence of Government Accounting Standards and Internal Control System on the Achievement of Auditor Opinion

Authors
Suryanih, Hari Setiyawati, Ratna Mappanyuki
Corresponding Author
Suryanih
Available Online 22 January 2021.
DOI
10.2991/aebmr.k.210121.023How to use a DOI?
Keywords
Auditor Opinion, Government Accounting Standards, Internal Control System
Abstract

In order to obtain an unqualified opinion, several instruments that are used as a standard for achieving opinion are required, including the application of government accounting standards and sufficiently good internal controls so that the management of financial statements can be accounted for in accordance with applicable regulations. Data was collected by distributing questionnaires to the administration and finance of each regional work unit to get the correct data. government accounting standards do not have a good impact on the achievement of opinion if it is not implemented by the government both central and regional and internal control can have a good impact on the achievement of opinion.

Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the Conference on International Issues in Business and Economics Research (CIIBER 2019)
Series
Advances in Economics, Business and Management Research
Publication Date
22 January 2021
ISBN
10.2991/aebmr.k.210121.023
ISSN
2352-5428
DOI
10.2991/aebmr.k.210121.023How to use a DOI?
Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Suryanih
AU  - Hari Setiyawati
AU  - Ratna Mappanyuki
PY  - 2021
DA  - 2021/01/22
TI  - Influence of Government Accounting Standards and Internal Control System on the Achievement of Auditor Opinion
BT  - Proceedings of the Conference on International Issues in Business and Economics Research (CIIBER 2019)
PB  - Atlantis Press
SP  - 156
EP  - 166
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210121.023
DO  - 10.2991/aebmr.k.210121.023
ID  - 2021
ER  -