INTISARI
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ANALISIS OPINI BPK DAERAH ISTIMEWA YOGYAKARTA (DIY) ATAS LAPORAN KEUANGAN
PEMERINTAH DAERAH TAHUN
2010 - 2016 (STUDI KASUS PADA KABUPATEN C DI DIY)
RIFKI NUGROHO ARIFIN, Dina Natasari, S.E., M.Si.,Ak., CA.
Universitas Gadjah Mada, 2018 | Diunduh dari http://etd.repository.ugm.ac.id/
ABSTRACT
This study aims to analyze and give description of the things that cause the
opinion of BPK to the Local Government Finance Report (LKPD) 2010 - 2016 of
District C, DIY Province. Report of BPK audit result of LKPD from District C in
DIY 2010 - 2014 showed that District C was qualified opinion (WDP). Therefore,
Local Government must improve the quality of financial report which is marked
with opinion from BPK. This study is descriptive research use qualitative data.
This study use primary data and secondary data as a source of data collected by
using interviews and document research then analyzed using qualitative analysis.
The result of the research showed that the WDP opinion from BPK given to LKPD
Kabupaaten C is caused by the finding of case inconsistency with Government
Accounting Standards, Ineffectiveness of Internal Control System with the highest
finding that is, weakness of control system of execution of budget of expense and
expenditure, and Non-compliance to applicable law found cases of regional loss,
lack of acceptance, administration, and inefficiency. Causes of District C have not
received WTP opinion is the lack of quality of human resources who run the
financial cycle, the unregulated SKPD and SKPKD in local financial
administration, and the previous year's recommendations that have not been acted
upon.
Keyword: BPK Opinion Analysis, The Local Government Finance Report, BPK
Audit Result Reports, recommendations, follow-up status, Unqualified opinion,
Qualified opinion.
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