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...
Auditor’s opinion is the service product of public accounting firms. Auditor opinion forms the quali...
The purpose of this study is to know and analyze the accounts that are excluded, there are problems ...
Skripsi ini bertujuan untuk menganalisis perbedaan persepsi diantara Badan Pemeriksa Keuangan dan K...
The Audit Board of Indonesia's (BPK) audit report on the government financial report contains an opi...
This study seeks to investigate and exemplify the enhanced unqualified opinion of Indonesia's Region...
BPK's auditors were caught by the KPK in bribery and gratuities for ordering Unqualified Opinions (...
This study aims to obtain empirical evidence regarding the considerations that determine (Financial ...
Jurnal Bisnis dan Manajemen Vol. 2, No. 2, Juli 2010This research aims is to evaluate BPK's disclaim...
The financial reports of lower level governments in North Sumatra Province still require serious att...
This study aims to obtain empirical evidence whether the criteria of forming an audit opinion have b...
Abstract This study aims to analyze the role of the Audit Board of Indonesia (BPK) in reducing and p...
The development of audit opinion obtained by the government of regency/city at Lampung Province to d...
The objective of this research is to assess perceptions of financial statement users toward current ...
Under Presidential Decree No.103 of 2001 on the Position, Duties, Functions, Structure and Work of ...
This study is motivated by the trend of corruption cases which increase from year to year, where bri...
Auditor’s opinion is the service product of public accounting firms. Auditor opinion forms the quali...
The purpose of this study is to know and analyze the accounts that are excluded, there are problems ...
Skripsi ini bertujuan untuk menganalisis perbedaan persepsi diantara Badan Pemeriksa Keuangan dan K...
The Audit Board of Indonesia's (BPK) audit report on the government financial report contains an opi...
This study seeks to investigate and exemplify the enhanced unqualified opinion of Indonesia's Region...
BPK's auditors were caught by the KPK in bribery and gratuities for ordering Unqualified Opinions (...
This study aims to obtain empirical evidence regarding the considerations that determine (Financial ...
Jurnal Bisnis dan Manajemen Vol. 2, No. 2, Juli 2010This research aims is to evaluate BPK's disclaim...
The financial reports of lower level governments in North Sumatra Province still require serious att...
This study aims to obtain empirical evidence whether the criteria of forming an audit opinion have b...
Abstract This study aims to analyze the role of the Audit Board of Indonesia (BPK) in reducing and p...
The development of audit opinion obtained by the government of regency/city at Lampung Province to d...
The objective of this research is to assess perceptions of financial statement users toward current ...
Under Presidential Decree No.103 of 2001 on the Position, Duties, Functions, Structure and Work of ...
This study is motivated by the trend of corruption cases which increase from year to year, where bri...
Auditor’s opinion is the service product of public accounting firms. Auditor opinion forms the quali...
The purpose of this study is to know and analyze the accounts that are excluded, there are problems ...
Skripsi ini bertujuan untuk menganalisis perbedaan persepsi diantara Badan Pemeriksa Keuangan dan K...