PENGUNGKAPAN LAPORAN KEUANGAN, KELEMAHAN SPI, DAN KETAATAN PADA PERUNDANG-UNDANGAN DIANALISIS DARI OPINI AUDITOR

Heriningsih, Sucahyo and Rusherlistyani, Rusherlistyani (2011) PENGUNGKAPAN LAPORAN KEUANGAN, KELEMAHAN SPI, DAN KETAATAN PADA PERUNDANG-UNDANGAN DIANALISIS DARI OPINI AUDITOR. In: Prosiding Seminar Nasional dan Call for Paper Sinau 3.

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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 reports (LKPD) in Indonesia, in 2008 and 2010, which has an index of perception of corruption developed by Transparency International Indonesia. The results of this study (a) to prove that there is no difference in the disclosure of financial statements on local governments (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 statements on local governments that received unqualified opinion, with which the opinion LKPD not 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)
Subjects: H Social Sciences > HJ Public Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User: Eny Suparny
Date Deposited: 06 Oct 2016 08:31
Last Modified: 06 Oct 2016 08:31
URI: http://eprints.upnyk.ac.id/id/eprint/7396

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