Keterkaitan antara opini bpk dengan laporan keuangan pemerintah daerah dan tindak pidana korupsi

Avalon, Yudi (2017) Keterkaitan antara opini bpk dengan laporan keuangan pemerintah daerah dan tindak pidana korupsi. Masters thesis, Institut Pertanian Bogor.

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Abstract

The Audit Board of Indonesia's (BPK) audit report on the government financial report contains an opinion which is a professional statement of the auditor regarding the fairness of financial information presented in the financial statements. The BPK opinion is based on four criterias : (i) suitability of the standards of government accounting, (ii) adequacy of disclosures, (iii) obedience of laws and regulations, and (iv) effectiveness of internal control systems. There are four types of opinions given by BPK, namely: (1) Unqualified opinion, abbreviated WTP, which means that all material information in the financial statements presented fairly. (2) Fair Qualified opinion, abbreviated to WDP, which means that all material information in the financial statements is presented fairly, except for certain parts excluded by BPK. (3) adverse opinion, abbreviated TW, which means there is material information that is not presented fairly so that it will interfere with the fairness of the financial statements as a whole. (4) No disclaimer of opinion, which means that BPK can not be sure whether material information presented in the financial statements is reasonable or not. Opinion of WTP from BPK is often used as a "shield" by certain parties who claim that there is no corruption in the ministry or institution because BPK gives the opinion of the WTP on its financial report, but there is still an indication of corruption/bribery done by officials at the ministry. Facts in some areas indicate that although the Local Government Financial Statements obtained WTP opinion from BPK, but the Head of Region was caught by the Corruption Eradication Commission (KPK) for committing a criminal act of corruption. This phenomenon indicates that the opinion of WTP from BPK is not a guarantee that an area is free from corruption. This research aims to build a model related to BPK opinion on financial report of provincial government and its relation to corruption committed by the Governor. The approach used the ordinal logistic regression models. The model is constructed based on four criteria that used by BPK in giving opinion. Four criteria of giving this opinion become explanatory variables (dependent variable) and the BPK opinion becomes the response variable (dependent variable) and corruption cases conducted by the Governor to be a dummy variable. Construction of model using data of BPK Audit Report on 33 Provinces in Indonesia for the period from 2007 to 2014, so there are 264 BPK Audit Report. The result of modeling show that the best model is the BPK opinion equation model which is a function of suitability of the standards of government accounting, obedience of laws and regulations, and effectiveness of internal control systems, while the fraud of the Regional Head will reduce the assessment of the factors under consideration by BPK in giving opinion.

Item Type: Thesis (Masters)
Uncontrolled Keywords: Jenis Opini BPK, Kasus Korupsi, Kriteria Pemberian Opini BPK, Model Regresi Logistik Ordinal. Criteria of the Audit Board of Indonesia?s (BPK) opinion, ordinal logistic regression models, the governor's corruption crime, type of the Audit Board of Indonesia?s (BPK) opinion.
Subjects: Manajemen Keuangan
Depositing User: SB-IPB Library
Date Deposited: 11 Apr 2018 02:18
Last Modified: 11 Apr 2018 02:18
URI: http://repository.sb.ipb.ac.id/id/eprint/3080

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