Proceedings of the 3rd Borobudur International Symposium on Humanities and Social Science 2021 (BIS-HSS 2021)

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Determinant Affecting Audit Opinion of the Local Governments’ Financial Statements in Indonesia

Authors
Kristin Wulansari1, *, Della Olivia Caterina Kalangit1, Sailawati2, Heldina Pristanti1
1Business Administration Department, Politeknik Negeri Samarinda, Samarinda, Indonesia
2Acounting Department, Politeknik Negeri Samarinda, Samarinda, Indonesia
*Corresponding author. Email: kristinwulansari@polnes.ac.id
Corresponding Author
Kristin Wulansari
Available Online 29 December 2022.
DOI
10.2991/978-2-494069-49-7_107How to use a DOI?
Keywords
Audit Opinion; Internal Control System; Compliance with Laws and Regulations; Conformity With Government Accounting Standard
Abstract

This study seeks empirical data as to whether the audit opinion criteria have had a major influence on audit views on local government financial statements in Indonesia. Internal control system (ICS) deficiencies, noncompliance with laws and regulations, compliance with Government Accounting Standards (GAS), and BPK’s recommendations are considered when forming an audit opinion. The deficiency in internal control is evaluated according to the number of findings in three categories: the number of weaknesses in the internal control structure, the deficiency in the controlling system of revenue and expenditure budget realisation, and the weakness in the accounting and reporting controlling system. The number of administrative finds and the ratio of administrative finding value to the overall value of expenditures for regional losses, projected regional losses, and revenue shortfall define conformity with Government Accounting Standards (GAS). The examination of the financial accounts of local governments for the 2019-2020 fiscal year.

Copyright
© 2023 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 3rd Borobudur International Symposium on Humanities and Social Science 2021 (BIS-HSS 2021)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
29 December 2022
ISBN
978-2-494069-49-7
ISSN
2352-5398
DOI
10.2991/978-2-494069-49-7_107How to use a DOI?
Copyright
© 2023 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  - Kristin Wulansari
AU  - Della Olivia Caterina Kalangit
AU  - Sailawati
AU  - Heldina Pristanti
PY  - 2022
DA  - 2022/12/29
TI  - Determinant Affecting Audit Opinion of the Local Governments’ Financial Statements in Indonesia
BT  - Proceedings of the 3rd Borobudur International Symposium on Humanities and Social Science 2021 (BIS-HSS 2021)
PB  - Atlantis Press
SP  - 649
EP  - 656
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-494069-49-7_107
DO  - 10.2991/978-2-494069-49-7_107
ID  - Wulansari2022
ER  -