Analisis Faktor-faktor yang Mempengaruhi Opini Audit BPK-RI (Studi Empiris: BUMN yang Diaudit oleh BPK-RI Tahun 2005-2008)

Seminar Nasional dan Call for Paper "Beyond the Current Accounting Trend", November 25th-26th 2010This research is aimed at analysing factors influencing BPK's audit opinion. Some factors influencing BPK's audit opinion used in this research are financial condition, internal control of auditee as the main variables and industrial type, size as the controlled variables. The sample of this research is State-Owned Corporations which audited by BPK-Rl from the period of 2005 to 2008. In addition, the data is obtained from BPK 's website. The criterias of the sample are audit report summary, internal control compliance report and performance evaluation report of State-Owned Corporation companies which were published in BPK's website. Logistics regression analysis is used in this analysis. The result of this research shown that among those four factors used, only financial condition and internal control of auditee have significant effects to BPK 's audit opinio