Journal of Finance and Accounting

| Peer-Reviewed |

Analysis of Giving Opinion of the Audit Board of the Republic of Indonesia (BPK) on Unqualified Opinion (WTP)

Received: 05 September 2017    Accepted: 26 September 2017    Published: 08 November 2017
Views:       Downloads:

Share This Article

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).

DOI 10.11648/j.jfa.20170506.11
Published in Journal of Finance and Accounting (Volume 5, Issue 6, November 2017)
Page(s) 206-213
Creative Commons

This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.

Copyright

Copyright © The Author(s), 2024. Published by Science Publishing Group

Keywords

Unqualified Opinion, Governmental Accounting, Audit

References
[1] Ali Fikri Biana Adha inapty; and Martiningsih, Sri Pancawati. (2016). The Influence of the Implementation of Government Accounting Standard, Apparatus Competence, and the Role of Internal Audit on the Quality of Financial Statement Information. (Online), (http://journal.uinjkt.ac.id), accessed on October 13, 2016.
[2] Almutairi, A. R., K. A. Dunn, and T. Skatz. (2009). Auditor Tunure, Auditor Specialization, and information asymentri. Management Auditing Journal, 24 (7): 600-623.
[3] Ardini, L. (2010). The Influence of Independence Competence, Accountability, and Motivation on the Quality of Audit. Journal of Economic Magazine. December No. 3.
[4] Azwar, Saifuddin. (2009). Human Attitude: Theory and Its Measurement. Publisher: Pustaka Pelajar. Yogyakarta.
[5] Belkaoui, A. R. (2000). Accounting Theory, Marwata, Hajanti, Widiastuti, Kurniawan, and Alia Ariesanti, Penerjemah). Jakarta: Salemba Empat.
[6] Citra, N. E. (2013). The Influence of Good Corporate Governance Mechanism and the Quality of Audit on the Integrity of Financial Statements (an Empirical Study on State-owned Enterprises in Padang). Journal of Accounting. State University Padang, (Online), 1 (3): 6-11, accessed on December 29, 2016. http://ejounal.unp.ac.id/
[7] Fontanella, Amy; and Rissieta, Hilda. (2014). The Influence of Fiscal Decentralization and Performance on the Accountability of Regional Government Financial Reporting in Indonesia. National Symposium of Accounting in Mataram, 2014.
[8] Ghozali, I. (2016). The Application of Multivariate Analysis with IBM SPSS 23 Program. Semarang: Badan Penerbit Universitas Diponegoro.
[9] Hasiara, La Ode. (2013). Government Accounting: the Implementation in the Local Government Unit. Publisher: Darkah Media. Malang-Indonesia.
[10] Sarjono, Haryadi dan Julianita, Winda. (2011). SPSS VS Lisrel: an Introduction to Application for Research. Publisher: Salemba Empat. Jakarta-Indonesia.
[11] Setyaningrum, D. (2012). Analysis of Factors Influencing the Audit Quality of BPK-RI. National Symposium of Accounting XV.
[12] Sugiyono. (2009). Quantitative and Qualitative Research, R dan D, Bandung: Alfabeta.
[13] Slamet, Fadli. (2014). The Definition of Standard Operating Procedure (SOP). (Online), (http://kumpulansopkeperawatan.blogspot.co.id), accessed on November 4, 2016.
[14] Jama’an. (2008). The Influence of Corporate Governance Mechanism and the Quality of Public Accounting Office on the Integrity of Financial Statements. Thesis. Diponegoro University, Semarang.
[15] Jibonk Corner. (2013). Various Auditor Opinions (the Definition of Unqualified Opinion). (Online), (http://jibonk168.blogspot.co.id), accessed on October 3, 2016.
[16] Jules, C., and Christopher, B. (2009). The Effect of Organization Communication on Job Satisfaction and Organizational Commitment in a Land Ambulance Service and the Mediating Role of Communication Satisfaction. Journal of Carrer Development International. Vol.14. No.1, pp: 29-49.
[17] Jogyanto, HM. (2011). Concept and Application of Variance-Based Structural Equation Modeling in Business Research. Publisher: UPP STIM YKPN. Jogyakarta.
[18] Jose. (2007). Effect of Satisfaction with Communication on the Relationship between Individual Job Congruence and Job Performance/Satisfaction, Journal of Management Development, Vol. 26 Iss, pp:737-752.
[19] Junaidi. (2010). t-table and F-table (Online), (https://junaidichaniago.wordpress.com), accessed on December 28, 2016.
[20] Kagari, J. R. K., dan Nunene, J. C. (2007). Engineering Lucture Competencies and Organization Citizenship Behavior (OCB) at Kymbogo University, Journal of European Industrial Training. 31 (9):706-727.
[21] Kalbers, and Cenker, W. J. (2007). Organizational commitment and auditors in public Accounting”, Managerial Auditing Journal, Vol. 22 No. 4, pp: 354-375.
[22] Komariyah, Nurul dan Muhammad Asim Masy’ari. (2017). Portrait of BPK Examination Result on LKPD of Regency XYZ in 2011-2015.
[23] Levenssonhn, S., L. E. Johnson, R. J. Eldder, and S. P Davies. (2007). Auditor Specialization Perceived Audit Quality, and Audit Fee in the local Government audit Market. Journal of Accounting and Pubblic Policy, 226:705-7322.
[24] Luthans, Fred. (2005). Organizational Behavior. Yuwono, Purwanti, P. Arie, Rosari (translator), Penerbit Andi. Yogyakarta.
[25] Ma’arat, Samsunuwiyati and Kartono, Lieke Indieningsih. (2006). Human Behavior, a Short Introduction on Psychology, Penerbit Refika Aditama. Bandung.
[26] Mangkunegara, Irfan. (2015). The Influence of Financial Characteristics and Examination Result on the Prosperity of Society in North Sumatera Province.
[27] Mumin, Mubarok. (2014). Research Methodology. (Online), (http://eprints.ung.ac.id), accessed on December 28, 2016.
[28] Nugroho, Satriyo R. (2013). Calculating Validity and Reliability Tests of Quantitative Thesis Instruments using SPSS. (Online), http://devamelodica.com), accessed on December 29, 2016.
[29] Oemar, Yohans. (2013). The Influence of Organizational Culture, the Work Ability of Organizational Commitment on OCB of BAPPEDA staffs in Pekan Baru City. Journal of Management Application Vol.11 No.1. pp: 1-176.
[30] Opinion of the Audit Board of the Republic of Indonesia. (2016). (Online), (https://id.wikipedia.org/wiki), accessed on October, 3, 2016.
[31] Regulation of the Ministry of State Apparatus Reform and Bureaucratic Reform of the Republic of Indonesia No. 35/2012 on the Guidance in the Formulation of Government Administrative SOP.
[32] Government Regulation No. 60/2008 Article 1 Paragraph 1 & 2 on Government Internal Control System. Inspectorate of Indonesian Institute of Science (LIPI). (Online), (http://inspektorat.lipi.go.id), accessed on October 13, 2016.
[33] Government Regulation No. 71/2011, on Government Accounting Standard.
[34] Ratifah, Ifa,. Ridwan, Mochammad. (2012). Organizational Commitment Moderating the Influence of Regional Financial Accounting System on the Quality of Financial Statements. (Online), (http://jurnal.fe.unpas.ac.id), accessed on October 13, 2016.
[35] Repository Widyatama. (2016) Chapter III Research Object and Method. (Online), (http://repository.widyatama.ac.id), accessed on December 28, 2016.
[36] Sang Pengajar. (2015). Determining F-table using Excel. (Online), (http://www.sangpengajar.com.
[37] Satya, Alif. (2016). Classical Assumption Tests in Thesis Formulation. (Online), http://solusismart.com), accessed on November 4, 2016.
[38] Sarjono, Haryadi dan Julianita, Winda. (2011). SPSS VS Lisrel: an Introduction of Application for Research. Publisher: Salemba Empat. Jakarta-Indonesia.
[39] Suhardi, Reynaldi. (2015). Autocorrelation Test. (Online), (http://rendhart.blogspot.co.id), accessed on November 4 and December 28, 2016.
[40] Suwandi, Dadang. (2013). Strategy to Receive Unqualified Opinion (WTP) for Regional Government Financial Statements. Publisher: PPM, Jakarta-Indonesia.
[41] Satya, Alif. (2016). Classical Assumption Tests in Thesis Formulation. (Online), (http://solusismart.com), accessed on November 4 and December 28, 2016.
[42] Tim Rrima Pena. (2006). Indonesia Dictionary, Penerbit Cita Media Press. Jakarta.
[43] Tanjung, Adrinal and Bambang Subagio. (2012). Practical Guide for the Formulation of Government Standard Operating Procedures (SOP). Penerbit Total Media, Jogyakarta.
[44] Trisnaningsih, Sri. (2007). Auditor Independence and Organizational Commitment as a Mediator of the Influence of Good Governance Understanding, Leadership Style and Organizational Culture on Auditor Performance. First Issue. (Online), (http://www.academia.edu), accessed on October 13, 2016.
[45] Law No. 17/2003, on State Finance. Indonesia.
[46] Walgito, Bimo. (2007). Group Psychology; an Introduction, Publisher: CV Andi of fset. Yogyakarta.
[47] Widyawati, Susanti; Lestari, Baiq Anggun Hilendri; Nurabiah. (2016) The Influence of the Performance of Regional Government Apparatus, Regional Financial Management and Government Internal Control System on the Implementation of Good Governance (an Empirical Study on Mataram Municipal Government). (Online), (http://ejournal.unp.ac.id), accessed on October 13, 2016.
[48] Wirawan, Gunadi. (2015). Challenges in Realizing LKPD of Regency/City to Receive Unqualified Opinion (WTP). (Online), (http://inspektorat.magelangkota.go.id), accessed on December 31, 2016.
[49] Yusuf, Syamsu and Nurihsan, Juntika A. (2008). Personality Theory, Publisher: PT Remaja Rosdakarya. Bandun.
Author Information
  • Department of Accounting, State Polytechnic of Samarinda, Samarinda, Indonesia

  • Department of Accounting, National Kaohsiung University of Applied Sciences, Kaohsiung, Taiwan, ROC

Cite This Article
  • APA Style

    La Ode Hasiara, Roni Padliansyah. (2017). Analysis of Giving Opinion of the Audit Board of the Republic of Indonesia (BPK) on Unqualified Opinion (WTP). Journal of Finance and Accounting, 5(6), 206-213. https://doi.org/10.11648/j.jfa.20170506.11

    Copy | Download

    ACS Style

    La Ode Hasiara; Roni Padliansyah. Analysis of Giving Opinion of the Audit Board of the Republic of Indonesia (BPK) on Unqualified Opinion (WTP). J. Finance Account. 2017, 5(6), 206-213. doi: 10.11648/j.jfa.20170506.11

    Copy | Download

    AMA Style

    La Ode Hasiara, Roni Padliansyah. Analysis of Giving Opinion of the Audit Board of the Republic of Indonesia (BPK) on Unqualified Opinion (WTP). J Finance Account. 2017;5(6):206-213. doi: 10.11648/j.jfa.20170506.11

    Copy | Download

  • @article{10.11648/j.jfa.20170506.11,
      author = {La Ode Hasiara and Roni Padliansyah},
      title = {Analysis of Giving Opinion of the Audit Board of the Republic of Indonesia (BPK) on Unqualified Opinion (WTP)},
      journal = {Journal of Finance and Accounting},
      volume = {5},
      number = {6},
      pages = {206-213},
      doi = {10.11648/j.jfa.20170506.11},
      url = {https://doi.org/10.11648/j.jfa.20170506.11},
      eprint = {https://download.sciencepg.com/pdf/10.11648.j.jfa.20170506.11},
      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).},
     year = {2017}
    }
    

    Copy | Download

  • TY  - JOUR
    T1  - Analysis of Giving Opinion of the Audit Board of the Republic of Indonesia (BPK) on Unqualified Opinion (WTP)
    AU  - La Ode Hasiara
    AU  - Roni Padliansyah
    Y1  - 2017/11/08
    PY  - 2017
    N1  - https://doi.org/10.11648/j.jfa.20170506.11
    DO  - 10.11648/j.jfa.20170506.11
    T2  - Journal of Finance and Accounting
    JF  - Journal of Finance and Accounting
    JO  - Journal of Finance and Accounting
    SP  - 206
    EP  - 213
    PB  - Science Publishing Group
    SN  - 2330-7323
    UR  - https://doi.org/10.11648/j.jfa.20170506.11
    AB  - 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).
    VL  - 5
    IS  - 6
    ER  - 

    Copy | Download

  • Sections