Faktor-Faktor yang Mempengaruhi Opini Audit Laporan Keuangan Pemerintah Daerah

Abstract

This study aims to analyze the effect of weakness of internal control system (SPI), incompliance with laws and regulations, follow-up of audit recommendation, independence ratio, effectiveness ratio, and efficiency ratio on audit opinion of local government financial statement in district/city in Central Java during 2015-2017. The kind of this study is quantitative research. The population of this study includes all district/city local government in Central Java. Sampling technique of this study is purposive sampling method and obtained 28 local governments. Data analysis of this study uses logistic regression. The results of this study showed that the effect of weakness of internal control system (SPI) and follow-up of audit recommendation have effect on the audit opinion of local government financial statement. Meanwhile, incompliance with laws and regulations, independence ratio, effectiveness ratio, and efficiency ratio have no effect on audit opinion of local government financial statement.