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 |
Unqualified Opinion, Governmental Accounting, Audit
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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
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
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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Download@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}
}
TY - JOUR T1 - Analysis of Giving Opinion of the Audit Board of the Republic of Indonesia (BPK) on Unqualified Opinion (WTP) AU - La Ode Hasiara AU - Roni Padliansyah Y1 - 2017/11/08 PY - 2017 N1 - https://doi.org/10.11648/j.jfa.20170506.11 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 SP - 206 EP - 213 PB - Science Publishing Group SN - 2330-7323 UR - https://doi.org/10.11648/j.jfa.20170506.11 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 IS - 6 ER -
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