Analisysis of Factor That Affect the Opinion of the BPK Regional Financial Gavernment Report In Indonesia

Abstrak

The purpose of this study is to know BPK’s opinion on the local government
financial report is the factor of discovery of the number of cases of regulatory
noncompliance and the discovery of the potential value of state losses, on the
quality of audit opinions on the financial statements of regional gevernments in
indonesia. This research mothod is done by census. Sampling technique using the
method of sampling with porposive sampling. With sampling based on subjective
considerations. The purpose of this study is to determine the level of unity of
regulation to the quality of the audit opinion of local financial statements in
indonesia and to determine the effect of potential state losses on the quality of audit
opinion of local financial statements in indonesia. Analysis motion used multiple
linear regression analysis through by program eviews 9. The results of this study
show that the number of cases of noncomliance and regulation the amount of
potential value of the state losses has a negative affect on BPK’s opinion on the
financial statements of local governments in indonesia.
Kaywords: Audit opinion; Number of cases of noncompliance regulation; Case value of potential
losses of the country.