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Menilai Pemberian Opini Wajar Tanpa Pengecualian Atas Laporan Keuangan Pemerintah Daerah

KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) · Vol. 7 No. 1 (2022)

DOI
10.52062/keuda.v7i1.2137
ISSN
2581-0286, 2477-7838
Published
2022-05-10
Publisher
Universitas Cenderawasih
Language
eng

Abstract

This study seeks to investigate and exemplify the enhanced unqualified opinion of Indonesia's Regional Government Financial Reports. The increased number of unqualified opinions is distrustful due to widespread misusage of local government budgets. The research used the Semester Examination Results Overview (IHPS) published by the BPK as the data source. We assume that BPK's provide unqualified opinion according to the criteria: conformity of financial reports with Government Accounting Standards, the use of sound Internal Control Systems, the compliance to the laws and regulations, and the follow-up of the auditors' recommendations. The findings reveal that the unqualified opinions prove for some reasons, but some actualities do not support the opinions.

Collaboration network of the authors

40 authors · 129 co-authorship links · showing the 40 most connected

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  • Thicker line = more joint articles · bigger circle = more articles
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Co-authorOrganisationJoint articles
Paulus K. Allo LayukAffiliation unknown5
Bill J. C PangayowAffiliation unknown4
Siti RofingatunAffiliation unknown3
Mariolin SanggenafaAffiliation unknown3
Maylen K.P. KambuayaAffiliation unknown3
Kurniawan PatmaAffiliation unknown2
Bill PangayowAffiliation unknown2
Juliana WaromiAffiliation unknown2
Bill J.C PangayouwAffiliation unknown2
Erika Cornelia Da LopezAffiliation unknown2
Yundy HafizriandaAffiliation unknown2
Syaikhul FalahAffiliation unknown2
Aaron SimanjuntakAffiliation unknown2
Otniel SafkaurAffiliation unknown2
Cornelia D. MataniAffiliation unknown2
Adolf Z.D SiahayAffiliation unknown2
Novalia H. BleskaditAffiliation unknown2
Meinarni AsnawiAffiliation 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
Meylani Ira IreeuwAffiliation unknown1
Petra Monika SunmeAffiliation unknown1
Mochamad Riko YurisdiartoAffiliation unknown1
Ari ArdiantiAffiliation unknown1
Cindy ArifaniAffiliation unknown1
Andika RanteAffiliation unknown1
Dewi RasmiAffiliation unknown1
Irvan Krisna ArsadAffiliation 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">Menilai Pemberian Opini Wajar Tanpa Pengecualian Atas Laporan Keuangan Pemerintah Daerah</dc:title>
	<dc:creator>Salle, Agustinus</dc:creator>
	<dc:creator>Salle, Hesty Theresia</dc:creator>
	<dc:creator>Wonar, Klara</dc:creator>
	<dc:description xml:lang="en-US">This study seeks to investigate and exemplify the enhanced unqualified opinion of Indonesia's Regional Government Financial Reports. The increased number of unqualified opinions is distrustful due to widespread misusage of local government budgets. The research used the Semester Examination Results Overview (IHPS) published by the BPK as the data source. We assume that BPK's provide unqualified opinion according to the criteria: conformity of financial reports with Government Accounting Standards, the use of sound Internal Control Systems, the compliance to the laws and regulations, and the follow-up of the auditors' recommendations. The findings reveal that the unqualified opinions prove for some reasons, but some actualities do not support the opinions.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Cenderawasih</dc:publisher>
	<dc:date>2022-05-10</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:identifier>https://ejournal.uncen.ac.id/index.php/KEUDA/article/view/2137</dc:identifier>
	<dc:identifier>10.52062/keuda.v7i1.2137</dc:identifier>
	<dc:source xml:lang="en-US">KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah); Vol. 7 No. 1 (2022)</dc:source>
	<dc:source xml:lang="id-ID">KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah); Vol 7 No 1 (2022)</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/2137/1683</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2022 KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah)</dc:rights>
</oai_dc:dc>