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ANALISIS TERHADAP PEMBERIAN OPINI LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN PEGUNUNGAN BINTANG

KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) · Vol. 3 No. 2 (2018)

DOI
10.52062/keuda.v3i2.705
ISSN
2581-0286, 2477-7838
Published
2018-08-15
Publisher
Universitas Cenderawasih
Language
eng

Abstract

The purpose of this study is to assess the influence of Internal Control System (SPI) and non-compliance to the opinion of Financial Audit Board (BPK) on Financial Report of Local Governments. We use BPK Audit Reports from 2011 to 2014 from District of Pegunungan Bintang. We analyse the data using descriptive and quantitative analysis. The results show that the type of cases was dominated by the findings of non-compliance with the regulation, as many as 614 cases, then followed by the weakness of SPI that is 184 cases. Non-compliance causes many results for frauds.

Collaboration network of the authors

40 authors · 96 co-authorship links · showing the 40 most connected

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Co-authorOrganisationJoint articles
Paulus K. Allo LayukAffiliation unknown4
Siti RofingatunAffiliation unknown3
Mariolin SanggenafaAffiliation unknown3
Klara WonarAffiliation unknown3
Bill J. C PangayowAffiliation unknown2
Kurniawan PatmaAffiliation unknown2
Bill PangayowAffiliation unknown2
Juliana WaromiAffiliation unknown2
Maylen K.P. KambuayaAffiliation unknown2
Hesty Theresia SalleAffiliation unknown2
Yundy HafizriandaAffiliation unknown2
Hasan Basri UmarAffiliation unknown2
Tince RumaluturAffiliation unknown2
Ida Ayu Purba RianiAffiliation unknown2
Endang Sri Rahayu OhoimasAffiliation unknown1
Sylvia C DaatAffiliation unknown1
Fighty Elia RatagAffiliation unknown1
Febelina Esther BasnaAffiliation unknown1
Rama Soyan Arung LambaAffiliation unknown1
Theo AllolayukAffiliation unknown1
Axamina WananeAffiliation unknown1
Maylen KambuayaAffiliation unknown1
Sherley UlimpaAffiliation unknown1
Nelly Austin FonatabaAffiliation unknown1
Richty Phaskawati HutabalianAffiliation unknown1
Aaron SimanjuntakAffiliation unknown1
Meylani Ira IreeuwAffiliation unknown1
Petra Monika SunmeAffiliation unknown1
Otniel SafkaurAffiliation unknown1
Mochamad Riko YurisdiartoAffiliation unknown1
Ari ArdiantiAffiliation unknown1
Cindy ArifaniAffiliation unknown1
Andika RanteAffiliation unknown1
Dewi RasmiAffiliation unknown1
Irvan Krisna ArsadAffiliation unknown1
Cornelia D. MataniAffiliation unknown1
Vania Annissa HolleAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/KEUDA/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">ANALISIS TERHADAP PEMBERIAN OPINI LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN PEGUNUNGAN BINTANG</dc:title>
	<dc:creator>Rante, Irwanto</dc:creator>
	<dc:creator>Salle, Agustinus</dc:creator>
	<dc:creator>Marlissa, Elsyan Rienette</dc:creator>
	<dc:description xml:lang="en-US">The purpose of this study is to assess the influence of Internal Control System (SPI) and non-compliance to the opinion of Financial Audit Board (BPK) on Financial Report of Local Governments. We use BPK Audit Reports from 2011 to 2014 from District of Pegunungan Bintang. We analyse the data using descriptive and quantitative analysis. The results show that the type of cases was dominated by the findings of non-compliance with the regulation, as many as 614 cases, then followed by the weakness of SPI that is 184 cases. Non-compliance causes many results for frauds.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Cenderawasih</dc:publisher>
	<dc:date>2018-08-15</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/KEUDA/article/view/705</dc:identifier>
	<dc:identifier>10.52062/keuda.v3i2.705</dc:identifier>
	<dc:source xml:lang="en-US">KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah); Vol. 3 No. 2 (2018)</dc:source>
	<dc:source xml:lang="id-ID">KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah); Vol 3 No 2 (2018)</dc:source>
	<dc:source>2581-0286</dc:source>
	<dc:source>2477-7838</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/KEUDA/article/view/705/640</dc:relation>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/KEUDA/article/view/705/996</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2018 Jurnal Kajian Ekonomi dan Keuangan Daerah</dc:rights>
</oai_dc:dc>