Determinan Kualitas Opini Audit Pemerintah Daerah

Rahayu, Fitria Ika Siwi and Fidiana, Fidiana (2018) Determinan Kualitas Opini Audit Pemerintah Daerah. Jurnal Akuntansi Multiparadigma, 9 (2). pp. 267-279. ISSN 2089-5879

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Abstract

Determinants of the Quality of Local Government Audit Opinions. This study intends to examine non-compliance with regulations and weaknesses of the internal control system to the quality of local government audit opinions. The method used is a binary logistic regression test on government auditors in 39 districts/cities in East Java Province. This study finds that the level of materiality is the main cause of the quality of audit opinion. Increasing the auditor's findings when compared with the previous year is not necessarily material. The State Financial Examination Standard also states that the determination of materiality is influenced by the extent of the examination, time, nature, and outcome evaluation.

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