PENGARUH KESEJAHTERAAN MASYARAKAT, KETIDAKPATUHAN REGULASI, DAN SISTEM PENGENDALIAN INTERN TERHADAP OPINI AUDIT LAPORAN KEUANGAN PEMERINTAH DAERAH

Intan Valeta, 2015: The Influence of Public Welfare, Non-Compliance with Regulation, and Internal Control System on Audit Opinion of Local Government Financial Statement. State University of Jakarta. Supervisor : (1) Marsellisa Nindito, SE,Akt.,M.Sc,CA (2) Ratna Anggraini, SE,Akt.,M.Si,CA. This research aims to empirically analyze the influence of public welfare, non-compliance with regulation, and internal control system on audit opinion of local government financial statement. Audit opinion as the dependent variable in this research were measured by scoring technique based on five categories of audit opinion. For the independent variables, public welfare were measured by two indicators, Human Development Index and income per capita, noncompliance with regulation were measured by nominal amount of audit findings on non-compliance with regulation, and internal control system were measured by three indicators, weakness of accounting control system and reporting, weakness of income and expenditure budget implementation control system, and weakness of internal control structure. This research uses secondary data from the population on this research, which is Indonesia Provinces in 2009-2013. This research uses purposive sampling method that obtain 29 sample and ordinal logistic regression analysis to test the hypothesis with SPSS computer program. From the analysis conducted in this research it can be concluded that public welfare through Human Development Index and income per capita has positive influence on audit opinion of local government financial statement, noncompliance with regulation and internal control system through weakness of accounting control system and reporting has negative influence on audit opinion of local government financial statement while weakness of income and expenditure budget implementation control system, and weakness of internal control structure has no influence on opinion of local government financial statement. Keywords: Audit Opinion, Public Welfare, Non-Compliance with Regulation, Internal Control System, and Local Government Financial Statement