PENGARUH SISTEM PENGENDALIAN INTERNAL, KEPATUHAN PADA PERATURAN PERUNDANG-UNDANGAN DAN DANA INSENTIF DAERAH TERHADAP OPINI LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN TINDAK LANJUT REKOMENDASI AUDIT SEBAGAI VARIABEL INTERVENING

Nur Fitriana, Rita Anugerah, Ruhul Fitrios

Abstract


This study aims to examine the effect of the internal control system, compliance with
laws and regulations, and tub regional incentive funds directly or through follow-up
audit recommendations throughout Indonesia. The object of the data in this research
is the audit opinion of the Regional Government Financial Statements. The data
sources used in this study are secondary data obtained through the official website of
the Republic of Indonesia BPK and the Indonesian Ministry of Finance. Research
results show an internal control system, compliance with laws and regulations, and
regional incentive funds that have a good effect directly or through intermediaries for
follow-up audit recommendations. The results of this study are expected to be a
reference and consideration for the Regional Government so that the opinion of the
Regional Government Financial Statements reaches WTP opinion.


Keywords


internal control system, compliance with regulations and legislation, incentives, and follow-up on audit recommendations and opinion.

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