Pengaruh Reviu Inspektorat dan Nilai Temuan Pemeriksaan Terhadap Opini Audit BPK

Dwi Haryadi, Anda (2010) Pengaruh Reviu Inspektorat dan Nilai Temuan Pemeriksaan Terhadap Opini Audit BPK. JURNAL AKUNTANSI & MANAJEMEN, 5 (2). pp. 10-21. ISSN 1858-3687

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Abstract

The Governrnent Regulation Num. 8 about Financial Reporting And Governmental Intitution says that each Financial Reporting of Governrnent must be reviewed first by the internal controller of government before giving it to National Audit Board (BPK) to be audited. By thisinternal reviewing hoped that the misstatement of financial reporting could be detected earlier and could be corrected sooner. It is expected that could be minimized audit findings of BPK so that it could be effected to the audit opinion of BPK But from the data observed showed that internal control review of financial statement doesn't make the audit opinion of BPK getting better. One of it caused by the limited ability of internal controller og government.

Item Type:Article
Subjects:C Social Sciences > CF Commerce > CF1 Accounting
Divisions:Jurusan Akuntansi > Prog.Studi Akuntansi-D3 > Jurnal/Karya Ilmiah
ID Code:390
Deposited By:Mr. OP Repo-2 Puskom
Deposited On:28 Oct 2016 08:53
Last Modified:08 Nov 2016 15:30

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