PENGARUH SISTEM PENGENDALIAN INTERNAL DAN TEMUAN KEPATUHAN TERHADAP OPINI AUDIT PADA PEMERINTAH DAERAH

Ni Luh Ketut Shanti Antik Safitri; Darsono Darsono

PENGARUH SISTEM PENGENDALIAN INTERNAL DAN TEMUAN KEPATUHAN TERHADAP OPINI AUDIT PADA PEMERINTAH DAERAH

*Ni Luh Ketut Shanti Antik Safitri - Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro

Darsono Darsono - Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro

How to cite (IEEE): N. L. K. S. A. Safitri, and D. Darsono, "PENGARUH SISTEM PENGENDALIAN INTERNAL DAN TEMUAN KEPATUHAN TERHADAP OPINI AUDIT PADA PEMERINTAH DAERAH," Diponegoro Journal of Accounting, vol. 0, pp. 122-133, Aug. 2014. [Online]. Retrieved from :

How to cite (APA): Safitri, N. L. K. S. A., & Darsono, D. (2014). PENGARUH SISTEM PENGENDALIAN INTERNAL DAN TEMUAN KEPATUHAN TERHADAP OPINI AUDIT PADA PEMERINTAH DAERAH. Diponegoro Journal of Accounting, 0, 122-133. Retrieved from https://ejournal3.undip.ac.id/index.php/accounting/article/view/15055

How to cite (BCREC): Safitri, N. L. K. S. A., Darsono, D. (2014). PENGARUH SISTEM PENGENDALIAN INTERNAL DAN TEMUAN KEPATUHAN TERHADAP OPINI AUDIT PADA PEMERINTAH DAERAH. Diponegoro Journal of Accounting, 0, 122-133 Retrieved from https://ejournal3.undip.ac.id/index.php/accounting/article/view/15055

How to cite (Chicago): Safitri, Ni L. K. S. A., and Darsono Darsono. "PENGARUH SISTEM PENGENDALIAN INTERNAL DAN TEMUAN KEPATUHAN TERHADAP OPINI AUDIT PADA PEMERINTAH DAERAH." Diponegoro Journal of Accounting 0 (2015): 122-133. Accessed : April 10, 2025. https://ejournal3.undip.ac.id/index.php/accounting/article/view/15055

How to cite (Vancouver): Safitri NLKSA, Darsono D. PENGARUH SISTEM PENGENDALIAN INTERNAL DAN TEMUAN KEPATUHAN TERHADAP OPINI AUDIT PADA PEMERINTAH DAERAH. Diponegoro Journal of Accounting [Online]. 2014 Aug;0:122-133. Retrieved from: https://ejournal3.undip.ac.id/index.php/accounting/article/view/15055.

How to cite (Harvard): Safitri, N. L. K. S. A., and Darsono, D., 2014. PENGARUH SISTEM PENGENDALIAN INTERNAL DAN TEMUAN KEPATUHAN TERHADAP OPINI AUDIT PADA PEMERINTAH DAERAH. Diponegoro Journal of Accounting, [Online] Volume 0, pp. 122-133. Retrieved from: https://ejournal3.undip.ac.id/index.php/accounting/article/view/15055 [Accessed : 10 Apr. 2025].

How to cite (MLA8): Safitri, Ni Luh, and Darsono Darsono. "PENGARUH SISTEM PENGENDALIAN INTERNAL DAN TEMUAN KEPATUHAN TERHADAP OPINI AUDIT PADA PEMERINTAH DAERAH." Diponegoro Journal of Accounting, vol. 0, 25 Aug. 2014, pp. 122-133 , https://ejournal3.undip.ac.id/index.php/accounting/article/view/15055. Retrieved : 10 Apr. 2025.

BibTex Citation Data :

@article{DJA15055,
    author = {Ni Luh Safitri and Darsono Darsono},
    title = {PENGARUH SISTEM PENGENDALIAN INTERNAL DAN TEMUAN KEPATUHAN TERHADAP OPINI AUDIT PADA PEMERINTAH DAERAH},
    journal = {Diponegoro Journal of Accounting},
  volume = {0},
    number = {0},
    year = {2014},
    keywords = {audit opinion, regional government, internal control, audit compliance findings},
    abstract = { The aims of this research are to examine the effect of internal control weaknesses and the number of audit compliance findings on audit opinion in public sector.   Prior research, Kawedar (2010), and Sipahutar and Khairani (2013) discovered that the decreasing of internal control weaknesses and the number of audit compliance findings affect the audit opinion given by the audior.This research tested 354 regional financial statements in the area of Java from 2010 until 2012. Area sampling design method was used to select the financial statements. This research used logistic regression for data analysis and hypothesis examination. The result of the study indicated that internal control weaknesses and budget realization is not significant to the audit opinion. Otherwise, audit compliance findings have negative influence to audit opinion. },
   issn = {2337-3806},   pages = {122--133}    url = {https://ejournal3.undip.ac.id/index.php/accounting/article/view/15055}
}

Refworks Citation Data :

@article{{DJA}{15055}, author = {Safitri, N., Darsono, D.}, title = {PENGARUH SISTEM PENGENDALIAN INTERNAL DAN TEMUAN KEPATUHAN TERHADAP OPINI AUDIT PADA PEMERINTAH DAERAH}, journal = {Diponegoro Journal of Accounting}, volume = {0}, number = {0}, year = {2014}, url = {https://ejournal3.undip.ac.id/index.php/accounting/article/view/15055} }

Citation Format:

Abstract

The aims of this research are to examine the effect of internal control weaknesses and the number of audit compliance findings on audit opinion in public sector. Prior research, Kawedar (2010), and Sipahutar and Khairani (2013) discovered that the decreasing of internal control weaknesses and the number of audit compliance findings affect the audit opinion given by the audior.This research tested 354 regional financial statements in the area of Java from 2010 until 2012. Area sampling design method was used to select the financial statements. This research used logistic regression for data analysis and hypothesis examination. The result of the study indicated that internal control weaknesses and budget realization is not significant to the audit opinion. Otherwise, audit compliance findings have negative influence to audit opinion.

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Keywords: audit opinion, regional government, internal control, audit compliance findings

Article Info

Section: Articles

Language : ID

In Volume 4, Nomor 1, Tahun 2015