ANALISIS HASIL AUDIT LAPORAN KEUANGAN PEMERINTAH DAERAH DI SELURUH INDONESIA

• Main Authors: , NURDIONO, SE, MM, Akt, , Prof. Dr. Abdul Halim, M.B.A., Akt.
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2014
• Subjects: ETD
• Online Access: https://repository.ugm.ac.id/130389/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=70810
• Institution: Universitas Gadjah Mada

Until the end of 2011, the number of local government financial report (LKPD) that obtained an unqualified opinion was still relatively small. It became an issue of interest to be tested in empirical research. The accuracy of local government budget management will have an impact on the quality of the corresponding financial statements. Budget management becomes very important because the budget describes a complete plan of the revenues and expenditures of the organization. Therefore, budget spending should be accountable to the public. This study aims to empirically examine the effect of budget proportion , the effectiveness of internal audit, follow-up findings of The Audit Board of The Republic of Indonesia (BPK-RI), opinion on earlier period, and the competence of the human resources of the audit result of local government financial report in Indonesia. This study took a sample of 434 financial reports of local governments in Indonesia in 2011, and used logistic regression analysis. This study used primary and secondary data. The results of the analysis showed that the proportion of the budget had a significant negative effect on the audit results of local governments� financial statements of. Previous opinion had a positive effect on the results of audits of financial statements of local governments. For the variable of effectiveness of internal control, follow-up findings of The Audit Board of The Republic of Indonesia, and the competence of human resources did not significantly influence the results of the audit of financial statements of local governments. The results of this study can contribute theoretically and in practices related to the quality of local governments� financial statement.