EVALUASI PENYAJIAN LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SURABAYA BERDASARKAN PERATURAN PEMERINTAH NO 71 TAHUN 2010
Abstract: Government financial
statements must conform
PP No. 71
of 2010 on Government Accounting Standards.
Application of these rules is still an
obstacle in 184 local
governments throughout Indonesia.
This is proved
by the small number
of local governments
that receive an
unqualified opinion. The
research objective was determine
whether the PP
No. 71 of
2010 has been
applied to the Financial Statements of Surabaya City
Government in 2013 because in that year, the
City of Surabaya
decreased audit opinion
of WTP into
WTP-DPP. The analytical method
used is descriptive
analysis method to
collecting and interpreting the
form of Financial
Statements of Surabaya
City Government in 2013. The results indicate that the City
of Surabaya has yet fully implemented PP No. 71 of 2010 because they found a
discrepancy with the PSAP 01 paragraph 51, PSAP 01 paragraph 78, PSAP 04
paragraphs 28 and 29, and PSAP 04 paragraph 20.
Penulis: Wasik Nista Rintiani
Kode Jurnal: jpakuntansidd140535
