CD Tesis

Faktor-Faktor Yang Mempengaruhi Opini Audit Laporan Keuangan Atas LKPD Provinsi Dan 12 Kabupaten/Kota Di Riau

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This study aims to identify and analyze the effect of Findings on internal
control system weaknesses (KSPI), Findings of non-compliance with laws and
regulations, Follow up on audit results recommendations, Independence ratios,
Effectiveness ratios and Efficiency ratios on Audit opinions of provincial and 12
district LKPD financial statements. /city in Riau.
The time of the research implementation starts from April to July 2021.
The population and sample in this study are the LKPD entities of the Riau
Province government and 12 Regencies/Cities in Riau Province which are the
objects of BPK examination during 2014 - 2019. The research analysis tool used
is logistic regression.
The results of the study concluded that partially the findings of
weaknesses in the internal control system (KSPI) did not have a significant
negative effect on the audit opinion of the financial statements. Findings of noncompliance
with laws and regulations have a significant positive effect on the
audit opinion of the financial statements. Follow-up on audit results
recommendations has a significant positive effect on the audit opinion of the
financial statements. The independence ratio has a significant positive effect on
the audit opinion of the financial statements. The effectiveness ratio has a
significant positive effect on the report's audit opinion. And the efficiency ratio
has a significant negative effect on the audit opinion of the financial statements.
The six independent variables are able to influence the audit opinion of financial
statements in the LKPD entities of the Province and 12 regencies/cities in Riau by
90.7%.
Keywords : Weaknesses of the internal control system, Non-compliance with laws
and regulations, Follow up on examination result recommendations,
Independence ratio, Effective ratio, Efficiency ratio, Financial
statement audit opinion

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 221 (0012)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2021

Deskripsi Fisik

xiv, 160 hlm.: ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 221 (0012)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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