Pengaruh Sistem Pengendalian Intern  Dan Ketidak Patuhan Pada Peraturan Perundang-Undangan Standar Akuntansi Pemerintahan Terhadap Opini Audit

Agustiawan Agustiawan; Annie Mustika Putri; Helkia Yohana Simanjuntak

doi:10.33086/amj.v7i1.3930

Authors

Agustiawan Agustiawan
Annie Mustika Putri Universitas Muhammadiyah Riua
Helkia Yohana Simanjuntak

DOI:

https://doi.org/10.33086/amj.v7i1.3930

Keywords:

Audit Opinion, Internal Control System, Non-Compliance with Laws and Regulations on Government Accounting Standards

Abstract

This study aims to examine the effect of the internal control system (SPI), and noncompliance with government accounting standard laws and regulations (SAP) on audit opinions. The sample in this study were auditors at the Riau Province Representative Office of the Audit Board of the Republic of Indonesia (BPK RI Pekanbaru). This research is a quantitative research. This study uses primary data collected using a questionnaire. In this study, the sample was 55 respondents using a saturated sample. The analysis tool used is SPSS 2.6. Based on the results of data analysis, it shows that the Internal Control System (SPI), and Non-Compliance with Government Accounting Standards Legislation (SAP) have an effect on Audit Opinion.

Downloads

Download data is not yet available.

Author Biographies

Annie Mustika Putri, Universitas Muhammadiyah Riua

Helkia Yohana Simanjuntak

References

Adnyani, N., Atmadja, A. T., Se, A., Herawati, N. T., & Ak, S. (2014). Pengaruh Skeptisme Profesional Auditor, Independensi, Dan Pengalaman Auditor Terhadap Tanggungjawab Auditor Dalam Mendeteksi Kecurangan Dan Kekeliruan Laporan Keuangan (Studi Kasus Pada Kantor Akuntan Publik (Kap) Wilayah Bali). Jimat (Jurnal Ilmiah Mahasiswa

Arens, A. A. (2012). Auditing And Assurance Services: An Integrated Approach.

Arens, A.A., R.J. Elder, Dan M. S. Beasley. 2008. Auditing Dan Jasa Assurance Pendekatan TTerintegrasi. Jilid I Edisi Keduabelas, Jakarta: Erlangga

Atyanta, R. (2011). Analisis Opini Bpk Atas Laporan Keuangan Pemerintah Daerah (Studi Kasus Pada Kabupaten X Di Jawa Timur). Jurnal Ilmiah, 1(1), 16.

Fatimah, D. (2014). Pengaruh Sistem Pengendalian Intern, Kepatuhan Terhadap Ketentuan Perundang-Undangan, Opini Tahun Sebelumnya Dan Umur Pemerintahan Terhadap Opini Laporan Keuangan Pemerintah Daerah. Pekanbaru: Pascasarjana Universitas Riau.

Heider, F. (1958). The Psychology Of Interpersonal Relations. New York: Wiley. Holtzworth-Munroe, A., & Jacobson, N. S. (1988). Toward A Methodology For Coding Spontaneous Causal Attributions: Preliminary Results With Married Couples. Journal Of Social And Clinical Psychology, 7, 101–112.

Putri, M. D. (2018). Pengaruh Kondisi Keuangan, Likuiditas, Profitabilitas, Leverage, Dan Kepatuhan Perusahaan Pada Hukum Dan Peraturan Terhadap Penerimaan Opini Audit Going Concern. Abstract Of Undergraduate Research, Faculty Of Economics, Bung Hatta University, 13(1).

Putri, S. A., Suarthana, W. R., & Edi, S. (2021). Pengaruh Temuan Sistem Pengendalian Intern Dan Temuan Audit Kepatuhan Terhadap Opini Audit Bpk Pada Pemerintah Daerah Tahun Lk 2014-2015. Jurnal Online Mahasiswa (Jom) Bidang Akuntansi, 5(2).

Sugiyono. 2017. Metode Penelitian Kuantitatif, Kualitatif Dan R&D. Bandung : Alfabeta.

Sugiyono. 2018. Metode Penelitian Kualitatif, Kuantitatif Dan

R&D. Bandung: Alfabeta.

https://inforiau.id/2020/09/21/hasil-audit-lkpd-pemda-se-riau-2018-2019-kerugian-negara-rp466-miliar/

https://riau.bpk.go.id/30-auditor-bpk-akanikuti-pelatihan/