Proceedings of the International Conference on Applied Science and Technology on Social Science 2022 (iCAST-SS 2022)

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Analysis of Factors Affecting Audit Opinion of Supreme Audit Agency (BPK) on the Fairness of Local Government Financial Reports in NTT

Authors
Tiffany Natalia Petronela Gah1, *, Sri Endar Utami1, Febryanti Kristiani1
1Politeknik Negeri Kupang Accounting, Kupang, Indonesia
*Corresponding author. Email: tiffanygah@gmail.com
Corresponding Author
Tiffany Natalia Petronela Gah
Available Online 30 December 2022.
DOI
10.2991/978-2-494069-83-1_75How to use a DOI?
Keywords
Audit Opinion; Internal Control System Weaknesses; Compliance with Government Accounting Standards; Law
Abstract

The Local Government Financial Reports (LKPD) is a form of accountability report that needs to be audited by an independent external auditor (BPK) to realize and apply the principles of transparency and accountability. The results of the audit by BPK are expressed in the form of an opinion, namely the auditor's professional statement regarding the fairness of the financial information in the Financial Reports. The increase or decrease in the level of BPK's audit opinion has not been considered, especially in terms of scientific development related to the influence of the weaknesses of the Internal Control System (SPI) and the level of compliance with statutory provisions. This research aims to identify the effect of the weakness of the internal control system (SPI), statutory provisions, and compliance with government accounting standards (SAP) on the fairness of local government financial reports in NTT. This quantitative research will use inferential statistical analysis with the help of SPSS software. Quantitative analysis techniques will be used to examine the relationship between the dependent variable and the independent variable. Data will be analyzed using ordinal logistic regression.

Copyright
© 2022 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Applied Science and Technology on Social Science 2022 (iCAST-SS 2022)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
30 December 2022
ISBN
10.2991/978-2-494069-83-1_75
ISSN
2352-5398
DOI
10.2991/978-2-494069-83-1_75How to use a DOI?
Copyright
© 2022 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Tiffany Natalia Petronela Gah
AU  - Sri Endar Utami
AU  - Febryanti Kristiani
PY  - 2022
DA  - 2022/12/30
TI  - Analysis of Factors Affecting Audit Opinion of Supreme Audit Agency (BPK) on the Fairness of Local Government Financial Reports in NTT
BT  - Proceedings of the International Conference on Applied Science and Technology on Social Science 2022 (iCAST-SS 2022)
PB  - Atlantis Press
SP  - 415
EP  - 422
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-494069-83-1_75
DO  - 10.2991/978-2-494069-83-1_75
ID  - Gah2022
ER  -