OPINI AUDIT DAN SISTEM PENGENDALIAN INTERN (Studi Kasus di Kabupaten PWJ Yang Mengalami Penurunan Opini Audit)
Abstract: Local governments
want unqualified opinion for their financial reporting. This research will
critically review to PWJ financial reporting at 2006 and 2007 to explains how
internal control will effect to audit opinion. Sampel of research is PWJ
region. Data was obtained by tracing items weakness internal control on audit
report which published in www.bpk.go.id. Data was analyzed by descriptive
analysis.
This result of study show that there is increasing weakness internal
control from 8 items at 2006 to 10 items at 2010. Causes of weakness internal
control at PWJ region was not made budgeting system, responsibility system, and
accounting information system. That is cuased PWJ region got disclaimer opinion
at 2007.
Penulis: Warsito Kawedar
Kode Jurnal: jpakuntansidd090122
