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All Journal JURNAL PENDIDIKAN TAMBUSAI Accounting and Management Journal
Simanjuntak, Helkia Yohana
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Decision Sciences, Operations Research & Management Social Sciences

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Journal : Accounting and Management Journal

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PENGARUH SISTEM PENGENDALIAN INTERN DAN KETIDAKPATUHAN PADA PERATURAN PERUNDANG-UNDANGAN STANDAR AKUNTANSI PEMERINTAHAN TERHADAP OPINI AUDIT Agustiawan, Agustiawan; Putri, Annie Mustika; Simanjuntak, Helkia Yohana
JURNAL AKUNTANSI DAN MANAJEMEN Vol 7 No 1 (2023): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v7i1.3930

Abstract

This study aims to examine the effect of the internal control system (SPI), and noncompliance with government accounting standard laws and regulations (SAP) on audit opinions. The sample in this study were auditors at the Riau Province Representative Office of the Audit Board of the Republic of Indonesia (BPK RI Pekanbaru). This research is a quantitative research. This study uses primary data collected using a questionnaire. In this study, the sample was 55 respondents using a saturated sample. The analysis tool used is SPSS 2.6. Based on the results of data analysis, it shows that the Internal Control System (SPI), and Non-Compliance with Government Accounting Standards Legislation (SAP) have an effect on Audit Opinion.
Co-Authors Agustiawan, Agustiawan Megawati, Putri Putri, Annie Mustika Saragih, Hanna Bella Pesta Yolanda, Dean Fanny