THE INFLUENCE OF BPK-RI'S AUDIT FINDINGS IN ORDER TO DETERMINE THE
AUDIT OPINION ON THE FINANCIAL STATEMENTS OF THE MINISTRY /
INSTITUTION AND THE GENERAL TREASURER OF THE STATE OF THE
REPUBLIC OF INDONESIA

THE INFLUENCE OF BPK-RI'S AUDIT FINDINGS IN ORDER TO DETERMINE THE
AUDIT OPINION ON THE FINANCIAL STATEMENTS OF THE MINISTRY /
INSTITUTION AND THE GENERAL TREASURER OF THE STATE OF THE
REPUBLIC OF INDONESIA

Auditing; non-compliance; internal control system; material value; audit opinion

This study aims to obtain empirical evidence regarding the considerations that
determine (Financial Audit Agency of Indonesia) BPK RI's audit opinion on the
financial statements of ministries/agencies and the state general treasury. The study
was conducted on 84 ministries/agencies and the State General Treasurer whose
financial reports have been audited by BPK RI in the 2015 to 2020 financial year, with
a research sample of 504 financial statements of ministries/agencies and the State
General Treasurer in Indonesia. The analytical method used is ordinal logistic
regression. The results showed that the weaknesses of the internal control system were
proxied by the number of findings of weaknesses in accounting and reporting controls
(SP1) and non-compliance with statutory provisions which were proxied by the
number of findings of non-compliance with statutory provisions that resulted in state
losses (KP1) had a negative effect on opinion. Audit, while the other criteria for
forming an audit opinion have no effect on the audit opinion.

Riffo Erlina1, Rina Trisnawati2, Fatchan Ahyani

https://jurnal.stie-aas.ac.id/index.php/IJEBAR

2022

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