PENGARUH KAPABILITAS APARAT PENGAWAS INTERN PEMERINTAH (APIP) DAN PERSENTASE PENYELESAIAN TINDAK LANJUT TERHADAP OPINI AUDIT LAPORAN KEUANGAN PEMDA DI INDONESIA

Patmahati Pen, Jivati (2017) PENGARUH KAPABILITAS APARAT PENGAWAS INTERN PEMERINTAH (APIP) DAN PERSENTASE PENYELESAIAN TINDAK LANJUT TERHADAP OPINI AUDIT LAPORAN KEUANGAN PEMDA DI INDONESIA. Other thesis, Universitas Sebelas Maret.

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    Abstract

    PENGARUH KAPABILITAS APARAT PENGAWAS INTERN PEMERINTAH (APIP) DAN PERSENTASE PENYELESAIAN TINDAK LANJUT TERHADAP OPINI AUDIT LAPORAN KEUANGAN PEMDA DI INDONESIA JIVATI PATMAHATI PENI F1315112 Penelitian ini bertujuan untuk mendapatkan bukti empiris terkait hubungan kapabilitas Aparat Pengawas Intern Pemerintah (APIP) dan persentase penyelesaian tindak lanjut terhadap opini audit Laporan Keuangan Pemerintah Daerah (LKPD) di Indonesia. Pengambilan sampel menggunakan metode purposive sampling, yang terdiri dari 381 pemerintah provinsi, kabupaten, dan kota di Indonesia untuk LKPD tahun 2015. Analisis data menggunakan analisis regresi logistik ordinal dan diolah menggunakan aplikasi Statistical Package for the Social Science (SPSS) 22. Hasil penelitian menunjukkan bahwa persentase penyelesaian tindak lanjut berpengaruh secara signifikan terhadap opini audit, sementara kapabilitas APIP tidak berpengaruh secara signifikan. Kata kunci: Laporan Keuangan Pemerintah Daerah, Opini, Kapabilitas APIP, Persentase Tindak Lanjut ABSTRACT THE EFFECT OF GOVERNMENT INTERN SUPERVISOR AGENT’S CAPABILITY AND PERCENTAGE OF COMPLETION IN AUDIT FINDINGS FOLLOW UP TOWARD OPINION OF LOCAL GOVERNMENT FINANCIAL STATEMENT IN INDONESIA JIVATI PATMAHATI PENI F1315112 The aims of this study are to determined the effect of government intern supervisor agent’s capability and percentage in completion in audit finding follow up toward opinion of local government financial statement in Indonesia. The sampling method used in this study is purposive sampling that consist of 381 data of 2015 local government financial statement from provinces, regencies, and municipalities government. The data is analized by Statistical Package for the Social Science (SPSS) 22 with ordinal logistic regresion method. The result of this study show that percentage in completion in audit finding follow up has significant effect in the opinion of local government financial statement in Indonesia, while government intern supervisor agent’s capability didn’t have significant effect. Keywords: Local Government Financial Statement, Opinion, government intern supervisor agent’s capability, Percentage of Follow Up

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HG Finance
    Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
    Depositing User: Indrawan indra
    Date Deposited: 21 Nov 2017 15:22
    Last Modified: 21 Nov 2017 15:22
    URI: https://eprints.uns.ac.id/id/eprint/36102

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