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Analysis of Giving Opinion of the Audit Board of the Republic of Indonesia (BPK) on Unqualified Opinion (WTP)

Received: 5 September 2017     Accepted: 26 September 2017     Published: 8 November 2017
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Abstract

The aim of the research is to find out and test as well as analyze the influence of government apparatus competence; organizational commitment; government apparatus behavior; standard operating procedures; internal control system; prudential principle toward unqualified opinion (Pendapat Wajar Tanpa Pengecualian/WTP) on financial accounting management of regional government in East Borneo Province. Approach method used in this research is descriptive quantitative equipped with qualitative approach that combines the result of data analysis obtained from statistical procedures (analysis) in form of numerical data and strengthen with qualitative research procedure that prioritizing more on the deep assessment process. The research found that, simultaneously government apparatus competence; organizational commitment; government apparatus behavior; standard operating procedures; internal control system; and prudential principle have influence on unqualified opinion (WTP). However, government apparatus competence partially has no influence on unqualified opinion (WTP).

Published in Journal of Finance and Accounting (Volume 5, Issue 6)
DOI 10.11648/j.jfa.20170506.11
Page(s) 206-213
Creative Commons

This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.

Copyright

Copyright © The Author(s), 2017. Published by Science Publishing Group

Keywords

Unqualified Opinion, Governmental Accounting, Audit

References
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  • APA Style

    La Ode Hasiara, Roni Padliansyah. (2017). Analysis of Giving Opinion of the Audit Board of the Republic of Indonesia (BPK) on Unqualified Opinion (WTP). Journal of Finance and Accounting, 5(6), 206-213. https://doi.org/10.11648/j.jfa.20170506.11

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    ACS Style

    La Ode Hasiara; Roni Padliansyah. Analysis of Giving Opinion of the Audit Board of the Republic of Indonesia (BPK) on Unqualified Opinion (WTP). J. Finance Account. 2017, 5(6), 206-213. doi: 10.11648/j.jfa.20170506.11

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    AMA Style

    La Ode Hasiara, Roni Padliansyah. Analysis of Giving Opinion of the Audit Board of the Republic of Indonesia (BPK) on Unqualified Opinion (WTP). J Finance Account. 2017;5(6):206-213. doi: 10.11648/j.jfa.20170506.11

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  • @article{10.11648/j.jfa.20170506.11,
      author = {La Ode Hasiara and Roni Padliansyah},
      title = {Analysis of Giving Opinion of the Audit Board of the Republic of Indonesia (BPK) on Unqualified Opinion (WTP)},
      journal = {Journal of Finance and Accounting},
      volume = {5},
      number = {6},
      pages = {206-213},
      doi = {10.11648/j.jfa.20170506.11},
      url = {https://doi.org/10.11648/j.jfa.20170506.11},
      eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jfa.20170506.11},
      abstract = {The aim of the research is to find out and test as well as analyze the influence of government apparatus competence; organizational commitment; government apparatus behavior; standard operating procedures; internal control system; prudential principle toward unqualified opinion (Pendapat Wajar Tanpa Pengecualian/WTP) on financial accounting management of regional government in East Borneo Province. Approach method used in this research is descriptive quantitative equipped with qualitative approach that combines the result of data analysis obtained from statistical procedures (analysis) in form of numerical data and strengthen with qualitative research procedure that prioritizing more on the deep assessment process. The research found that, simultaneously government apparatus competence; organizational commitment; government apparatus behavior; standard operating procedures; internal control system; and prudential principle have influence on unqualified opinion (WTP). However, government apparatus competence partially has no influence on unqualified opinion (WTP).},
     year = {2017}
    }
    

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    AU  - La Ode Hasiara
    AU  - Roni Padliansyah
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    DO  - 10.11648/j.jfa.20170506.11
    T2  - Journal of Finance and Accounting
    JF  - Journal of Finance and Accounting
    JO  - Journal of Finance and Accounting
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    EP  - 213
    PB  - Science Publishing Group
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    AB  - The aim of the research is to find out and test as well as analyze the influence of government apparatus competence; organizational commitment; government apparatus behavior; standard operating procedures; internal control system; prudential principle toward unqualified opinion (Pendapat Wajar Tanpa Pengecualian/WTP) on financial accounting management of regional government in East Borneo Province. Approach method used in this research is descriptive quantitative equipped with qualitative approach that combines the result of data analysis obtained from statistical procedures (analysis) in form of numerical data and strengthen with qualitative research procedure that prioritizing more on the deep assessment process. The research found that, simultaneously government apparatus competence; organizational commitment; government apparatus behavior; standard operating procedures; internal control system; and prudential principle have influence on unqualified opinion (WTP). However, government apparatus competence partially has no influence on unqualified opinion (WTP).
    VL  - 5
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Author Information
  • Department of Accounting, State Polytechnic of Samarinda, Samarinda, Indonesia

  • Department of Accounting, National Kaohsiung University of Applied Sciences, Kaohsiung, Taiwan, ROC

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