FAKTOR-FAKTOR YANG MEMPENGARUHI HASIL OPINI WAJAR TANPA PENGECUALIAN (WTP) 7 TAHUN BERTURUT-TURUT (2013-2019) KOTA PRABUMULIH OLEH BPK RI

OKTAFIANICA, VINNY and Sobri, Kiagus Muhammad and Mirani, Dwi (2021) FAKTOR-FAKTOR YANG MEMPENGARUHI HASIL OPINI WAJAR TANPA PENGECUALIAN (WTP) 7 TAHUN BERTURUT-TURUT (2013-2019) KOTA PRABUMULIH OLEH BPK RI. Undergraduate thesis, Sriwijaya University.

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Abstract

This research was motivated by the Prabumulih City Government's success to achieve the highest audit opinion of WTP for seven consecutive years, which is consistent with the leadership position of Mr. Ir Ridho Yahya since the Mayor of Prabumulih. This research aims to explain and describe the factors that influence WTP opinion results in seven consecutive years (2013-2019) Prabumulih City by BPK RI. This research uses the concept of agency theory by Jensen and Meckling, which defines agency theory as the relationship between agent (management of a business) and principal (business owner), which is then further regulated in Law Number 15 of 2004 to determine the factors that affect the results of audit opinions provided by BPK. The method in this research is the qualitative method. The data collection techniques used are observation, interview, and documentation. The result of this research is that four factors influence the opinion results of WTP Prabumulih City for seven seven consecutive years, namely: The presentation process of LKPD has been following SAP; Information and data presented in LKPD by the facts; The performance of BPKAD and SKPD employees has been based on SOP; and the existence of solid direction and motivation from the leader (mayor). Keywords: Factors, Unqualified Opinion, Supreme Audit Agency (BPK)

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Faktor-Faktor, Opini Wajar Tanpa Pengecualian, Badan Pemeriksa Keuangan (BPK)
Subjects:	J Political Science > JF Political institutions (General) > JF1338-2112 Public administration J Political Science > JF Political institutions (General) > JF20-2112 Political institutions and public administration
Divisions:	07-Faculty of Social and Politic Science > 63201-State Administration (S1)
Depositing User:	Vinny Oxtafianica
Date Deposited:	16 Jul 2021 02:50
Last Modified:	16 Jul 2021 02:50
URI:	http://repository.unsri.ac.id/id/eprint/49899

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