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Statistics report
Jan. 2022
Submitted Papers : 80
Accepted Papers : 10
Rejected Papers : 70
Acc. Perc : 12%
Issue Published : 93
Paper Published : 4666
No. of Authors : 9634
  Journal Paper


Paper Title :
Determinant of the Audit Board's Opinion with the Financial Audit Board's Opinion in the Previous Year as a Moderating Variable: Case Study in the Provinces of West Kalimantan, East Kalimantan and West Sumatra

Author :Haryono, Syarif M. Helmi

Article Citation :Haryono ,Syarif M. Helmi , (2020 ) " Determinant of the Audit Board's Opinion with the Financial Audit Board's Opinion in the Previous Year as a Moderating Variable: Case Study in the Provinces of West Kalimantan, East Kalimantan and West Sumatra " , International Journal of Management and Applied Science (IJMAS) , pp. 156-160, Volume-6,Issue-3

Abstract : Unqualified opinion from audit board is one of the indicators for the success of good governance and is a mandatory requirement of local governments to be included in the assessment in order to obtain Regional Incentive Funds. This study aims to identify determinants of unqualified opinion from audit board. To avoid research bias, this study uses the opinion of the previous year as a moderating variable. Research variables are Internal Control System (Int), Compliance to the law and regulations (Comp), and Follow up the result examination (Flw). Findings of the research are internal control system, compliance with laws and regulations and the follow-up of the results of simultaneous and partial audits did not significantly influence the audit board’s opinion in the provinces of West Kalimantan, East Kalimantan and West Sumatra. But the audit board’s opinion in the previous year has been able to moderate all regressors. Keywords - Audit Board’s opinion, Unqualified Opinions, Local Incentive Fund

Type : Research paper

Published : Volume-6,Issue-3


DOIONLINE NO - IJMAS-IRAJ-DOIONLINE-17078   View Here

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