Heriningsih, Sucahyo and Rusherlistyani, Rusherlistyani (2014) PENGUNGKAPAN LAPORAN KEUANGAN, KELEMAHAN SPI, DAN KETAATAN PADA PERUNDANG-UNDANGAN DIANALISIS DARI OPINI AUDITOR. In: Prosiding Semnas dan Call for paper sinau 3 memperkokoh perekonomian bangsa dengan transparansi dan akuntabilitas pelayanan publik, 04 Sept 2014, Yogyakarta.
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Abstract
The purpose of this study is to examine the local government financial statement disclosure, the weakness of the SPI, and compliance with the law, in the analysis of the auditor’s opinion. The sample of this study using 46 local government financial report (LKPD) in Indonesia, in 2008 and 2010, which has an index of perception of corruption developed by Transparency International Indonesia. The result of this study (a) to prove that there is no difference in the disclosure of financial statement on local government (LKPD) that received unqualified opinion, with the opinion LKPD not unqualified, (b) prove that there is no difference in compliance with the law of financial statement on local government that received unqualified opinion, with which the opinion LKPD on unqualified, (c)prove that there is difference a weakness of the SPI on local government financial statements to obtain unqualified opinion, which the opinion LKPD not unqualified. Keywords: The local government financial statement disclosure, the weakness of the SPI, and compliance with the law, auditor’s opinion.
| Item Type: | Conference or Workshop Item (Paper) |
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| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | SE, MSi,Ak Rusherlistyani Rusherlistyani |
| Date Deposited: | 26 Jun 2018 04:46 |
| Last Modified: | 26 Jun 2018 04:49 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/15447 |
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