Analysis of Giving Opinion of the Audit Board of the Republic of Indonesia (BPK) on Unqualified Opinion (WTP)
Journal of Finance and Accounting
Volume 5, Issue 6, November 2017, Pages: 206-213
Received: Sep. 5, 2017; Accepted: Sep. 26, 2017; Published: Nov. 8, 2017
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Authors
La Ode Hasiara, Department of Accounting, State Polytechnic of Samarinda, Samarinda, Indonesia
Roni Padliansyah, Department of Accounting, National Kaohsiung University of Applied Sciences, Kaohsiung, Taiwan, ROC
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Abstract
The aim of the research is to find out and test as well as analyze the influence of government apparatus competence; organizational commitment; government apparatus behavior; standard operating procedures; internal control system; prudential principle toward unqualified opinion (Pendapat Wajar Tanpa Pengecualian/WTP) on financial accounting management of regional government in East Borneo Province. Approach method used in this research is descriptive quantitative equipped with qualitative approach that combines the result of data analysis obtained from statistical procedures (analysis) in form of numerical data and strengthen with qualitative research procedure that prioritizing more on the deep assessment process. The research found that, simultaneously government apparatus competence; organizational commitment; government apparatus behavior; standard operating procedures; internal control system; and prudential principle have influence on unqualified opinion (WTP). However, government apparatus competence partially has no influence on unqualified opinion (WTP).
Keywords
Unqualified Opinion, Governmental Accounting, Audit
To cite this article
La Ode Hasiara, Roni Padliansyah, Analysis of Giving Opinion of the Audit Board of the Republic of Indonesia (BPK) on Unqualified Opinion (WTP), Journal of Finance and Accounting. Vol. 5, No. 6, 2017, pp. 206-213. doi: 10.11648/j.jfa.20170506.11
Copyright
Copyright © 2017 Authors retain the copyright of this article.
This article is an open access article distributed under the Creative Commons Attribution License (http://creativecommons.org/licenses/by/4.0/) which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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