Kembali | Vol 7, No 2 (2018)
Article
Faiz Ridho Darmawan dan Muthmainah
Abstract
This research is aimed to prove whether governmental internal auditor, Finance and Development Supervisory Agency (BPKP), affects positively toward audit opinion conducted by Audit Board of the Republic of Indonesia (BPK-RI). This research is conducted to test the effect of supervisory assignments done by BPKP toward the audit opinion of the year 2015. The supervisory assignments of BPKP in this research is limited to: financial management assistency, workshop and sosialization, and SIMDA software implementation. This research takes all districts and cities of Indonesia in 2015 as population. Sample frame taken by purposive sampling methods, resulting in 337 samples to be tested. Secondary datas used in this research are gathered from BPKP and BPK-RI. The datas then tested using statistical data processing software, IBM SPSS Statistic Ver. 22. The result of the research is those three major assignments of BPKP affect audit opinion simultaneously but workshop and socialization did not give significant effect partially. The assignment with positive effect is finansial management assistancy, while SIMDA implementation has negative effect.
Keywords
financial management assistency, workshop and socialization, SIMDA implementation, BPKP, audit opinion.
