Article2010

OPINI AUDIT DAN SISTEM PENGENDALIAN INTERN (Studi Kasus di Kabupaten PWJ Yang Mengalami Penurunan Opini Audit)

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Auditing, Earnings Management, Governance Economic Growth and Fiscal Policies Corporate Governance and Financial Management

Abstract

Local governments want unqualified opinion for their financial reporting. This research will critically review to PWJ financial reporting at 2006 and 2007 to explains how internal control will effect to audit opinion. Sampel of research is PWJ region. Data was obtained by tracing items weakness internal control on audit report which published in www.bpk.go.id. Data was analyzed by descriptive analysis. This result of study show that there is increasing weakness internal control from 8 items at 2006 to 10 items at 2010. Causes of weakness internal control at PWJ region was not made budgeting system, responsibility system, and accounting information system. That is cuased PWJ region got disclaimer opinion at 2007.

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