Image of Pengaruh Pengungkapan Kinerja Keuangan Pemerintah, Temuan Pemeriksaan Badan Pemeriksa Keuangan Terhadap Opini Audit Dengan Tindak Lanjut Hasil Pemeriksaan Sebagai Variabel Pemoderasi
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Pengaruh Pengungkapan Kinerja Keuangan Pemerintah, Temuan Pemeriksaan Badan Pemeriksa Keuangan Terhadap Opini Audit Dengan Tindak Lanjut Hasil Pemeriksaan Sebagai Variabel Pemoderasi

This research aims to analyze the effect of disclosure of Financial Performance, SPI Examination Findings, and Compliance with Legal Provisions on Audit Opinion. As well as to find out whether The Following Examination Results moderates the relationship of Financial Performance, Audit Findings on SPI, and Compliance with Legal Provisions on Audit Opinions. This research is a quantitative study using secondary data sourced from the BPK Examination Report (LHP) on Provincial, District/ City LKPD in Riau For years 2014-2017. The number of samples in this study were 52 LKPD from 13 LGs for 4 years. Data processing uses statistical methods of PLS-SEM with the help of WarpPls5.0 Software. In analyzing data to be performed is the Measurement Model test (outer model), and Evaluation of Structural Model (inner model).
The results of the research revealed that the Internal Control System had significant negative effect on Audit Opinion, and the Following Examinations Results moderated the relationship of Non-compliance with Legal Provisions to Audit Opinion. Financial Performance disclosures and Non-compliance with Legal Provisions was not affect Audit Opinion, as well as the Following Examinations Results was not moderating the relationshiip between Financial Performance and Internal Control System to Audit Opinion.


Keyword : Financial Performance, Internal Control System, Compliance with Legal Provisions, Audit Opinion, the Following Examinations Results

Ketersediaan
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Perpustakaan Universitas Riau 10 07. 218 (0050)
10 07. 218 (0050)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 07. 218 (0050)
Penerbit
Pekanbaru : Universitas Riau – Pasca Sarjana – Akuntansi.,
Deskripsi Fisik
xii, 133 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
10 07. 218 (0050)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
PASCASARJANA (MAGISTER) AKUNTANSI
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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