PENGARUH SISTEM PENGENDALIAN INTERN, KEPATUHAN TERHADAP PERATURAN PERUNDANG-UNDANGAN, OPINI AUDIT TAHUN SEBELUMNYA DAN UMUR PEMERINTAH DAERAH TERHADAP PENERIMAAN OPINI WAJAR TANPA PENGECUALIAN PADA LAPORAN KEUANGAN PEMERINTAH DAERAH DI SELURUH INDONESIA

Abstract

The objectives of this research are to prove empirically by explaining the direct effect
of the independent variable internal control system, compliance with laws and
regulations, the previous year's audit opinion and the age of the local government
against acceptance of an unqualified opinion on the financial statements of the local
government. Internal control system variable is proxied by weakness of the system
of internal control that consist of the weaknesses of the system of accounting and
reporting controls (SPAP), the weakness of the implementation of the control system
of income and expenditure budget (SPPAPB), the weakness of the internal control
structure (StPI). As for the variable compliance with laws and regulations is proxied
by the number of cases and the value of non-compliance with statutory provisions
that consist of findings that result in loss of the state, the potential loss to the state,
lack of acceptance, administrative irregularities, not economic, ineffectiveness and
inefficiency. The data analysis was conducted using logistic regression. The
population in this study is the Local Government Finance Report in Indonesia in
2008 - 2012 who obtained opinion from the BPK RI. The sample in this study
amounted to 2,144 LKPD throughout Indonesia. Data in this study were obtained on
the website www.http//bpk.go.id publications. www.wikipedia.org and www.kemendagri.go.id. The results of research shows that the weakness of control
system of accounting and reporting (SPAP), non-compliance with statutory
provisions that result in the case of loss of regional/corporate and administrative
irregularities negative effect on WTP opinion acceptance. While the previous year's
audit opinion positive effect on WTP opinion acceptance.

Keywords: internal control system, compliance with laws and regulations,the
previous year's audit opinion and the age of the local government,an
unqualified opinion