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

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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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  -