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All Journal JURNAL AKUNTANSI DAN AUDITING Ekonomi Bisnis E-Journal Home Economic and Tourism Publika Budaya Warta Rimba Pendidikan Biologi Gadjah Mada International Journal of Business Journal of Accounting and Investment Asian Journal of Accounting Research JDE (Journal of Developing Economies) Jurnal Manajemen Pendidikan Jurnal Bioteknologi & Biosains Indonesia (JBBI) AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal Belantara Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah JOURNAL OF APPLIED ACCOUNTING AND TAXATION Owner : Riset dan Jurnal Akuntansi JUMANJI (JURNAL MANAJEMEN JAMBI) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Masyarakat dan Budaya Jurnal Penelitian Kehutanan Bonita Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi REiLA: Journal of Research and Innovation in Language Journal of Classroom Action Research Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Akrab Juara : Jurnal Ilmu-ilmu Sosial Jurnal Sistem Informasi dan Sistem Komputer Jurnal CULTURE (Culture, Language, and Literature Review) MAHESA : Malahayati Health Student Journal Journal of Midwifery and Nursing Studies AJAR (Asian Journal of Accounting Research) (e-Journal) Cendikia : Media Jurnal Ilmiah Pendidikan JMPK: Jurnal Manajemen Pendidikan Kristen Jurnal Akuntansi dan Keuangan Indonesia JURNAL SIPISSANGNGI: Jurnal Pengabdian Kepada Masyarakat Journal of Community Services International Journal Corner of Educational Research (IJCER) Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Mamangan Social Science Journal Indonesian Journal of Community Services Cel Local History & Heritage Journal of Science and Education Research Pendidikan Bahasa dan Sastra Untag Business and Accounting Review Policy Brief Pertanian, Kelautan, dan Biosains Tropika PERSPEKTIF: Journal of Social and Library Science Jurnal Kefarmasian Indonesia Edubiotik : Jurnal Pendidikan, Biologi dan Terapan Jurnal Profesi Keguruan
Sri Ningsih
Universitas Airlangga
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Journal : Asian Journal of Accounting Research

 1 
The Antecedents of Non-Unqualified Opinions of Local Governments Financial Statements: A Study on Counties and Cities in East Java Province Ningsih, Sri
Asian Journal of Accounting Research Vol 1, No 1 (2016): Asian Journal of Accounting Research
Publisher : Universitas Airlangga

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Abstract

Local Government in Indonesia annually publishes Local Government Financial Statements (LGFS) for helping their stakeholders in making decisions. Audit Opinion of the LGFS for counties and cities in East Java Province during the last 8 years (2006-2013) showed a quite astonishing result. From all of 301 financial statements, only 45 LGFS (14.95%) obtained Unqualified Opinion, other financial statements (256 or 85.05%) received Non-Unqualified Opinion. This study aims to analyze the accounts and problems in the accounts which cause LGFS obtain Non-Unqualified Opinion. Using content analysis with NVIVO10 applications, this study analyzed 256 audit opinions of the LGFS of counties and cities in East Java during 2006-2013 that obtained Non-Unqualified Opinion to identify the accounts and problems in the accounts which cause LGFS obtain Non-Unqualified Opinion. The results showed that the most frequent accounts as an exception in the audit opinion are the accounts on Budget Realization Report (BR) with the frequency of occurrence as much as 6628 times. The Balance Sheet (BS) accounts was at the second place with the total frequency of occurrence 4206 times. And last, there was a Cash Flow Statement (CF) account with the frequency of occurrence as much as 693 times. In BR, the most frequent account which appears as an exception is spending account (as much as 4198 times), while the assets are the most frequent accounts as an exception in the Balance Sheet (as much as 4206 times). The problem with the accounts that often appear as an exception was mainly due to the weakness of the Internal Control System (ICS), followed by non-compliance with the provisions of law and the last problem is in-economies, inefficiency and ineffectiveness.
Co-Authors . Churiyah Agus Ramdani Agusta, Akhmad Riandy Agustin, Kety Lulu Aisyah Aisyah Alfisyahri, Nuriah Ali Djamhuri Ali, Waode Rabiah Nazwa Annisa, Ema Anton Bahtiar Arfiani, Arfiani Asma Nurdianti AYU LESTARI Bau Toknok Bohari, Nurul Hidayah Cecep Kusmana Debi Novita Siregar Deby Anggun Sari deki Irawan Deni, Indira Fatra Dinda Amelia, Rizki Efendi, Julham Egi Gumala Sari Enkin Asrawijaya Erniawati, Erniawati Etik Mardliyati, Etik Fauziah Ramadhana Febriliani Febriliani Firdaussy, Uus Faizal Fitria Andriyani Gito Hadiprayitno Hanifiyah Yuliatul Hijriah, Hanifiyah Yuliatul Harahap, Armansyah Maulana Hari Antoni Musril Herianto Mangi Hikma, Restu Yulia Hiskia Watalee Huda Trihatmoko Husain Umar Husnul Khatimah I Ketut Suada I Nengah Korja Ichsanti, Novinda Kurnia Idah Rosidah Ihsan, Muhammad Aidi Noor Imron Mawardi Janiati, Sri Januar, M Fathan Haidar Jemi Yanto Sandego Jusni, Jusni Karar, Abd. Kartika, Vio Nanda Khairuddin - Kholiq, Muh. kurnia agustini Kurnianto, Sigit Kurniasih, Neng Kurniawan Tudjuka Laheping, Eko Prasetyo Lubis, Putri Rahmadhani Lusy Tunik Muharlisiani Maharin, Maharin Mahmud, Andi Tenri Bau Astuti Majmu’adin, Majmu’adin Mauliza, Sri Mikhael Satrio Nugroho Moh Ihsan Moh. Ihsan Moh. Nasih Mubaraq, Muhammad Raihan Muh. Arman Yamin Pagala Muhammad Alwi Muhammad Wicaksono Hasdyani Putra Mujtaba, Muhammad Irsyad Elfin Murtiningsih, Ika Musdar, Musliani Muslih Fathurrahman Ningrum, Bhekti Setya Nizar Nizar Novita Hapshari, Novita Novrys Suhardianto Nuraeni, Heni Nurcholis, Fajar Nurhayati Nurhayati Nurwahidah, Yelis Nuryaddin, Zayyan Ahmad Oehoedoe, Muhammad Sabrian Oktaviani, Rizki Puji Sucia Sukmaningrum Purwajanti, Suwasmi Putra, Muhammad Wicaksono Hasdyani Putra, Rian Putri, Oudyza Oktavia Rahayu, Mahyuni Rahmatulloh, Sahrian Aditya Renggani, Tiya Novita RINA M.Si WIDIANA S.Si Riri Okra Rosyidah, Meifaza Ainur Rukmi Rukmi Rukmi rusata, tatang Sakti Ritonga Santi Santi Santo Doni Malau, Santo Doni Sarumaha, Sri Hayati Sekaringtyas, Fransiska Christydira Sembiring, Rinawati Siti Nur Aini, Siti Nur Sitti Ramlah Sri Herianingrum SRI RAHAYU Suham Cahyono Sukardi Sukardi Sulastri Sulastri Sumarni Sumarni Sunarno, Reyhan Dzikriansyah Sunarti Mustamar Sustri Sustri Suzana, Yenny Syifa, Nur Asy Tania, Nia Tika Widiastuti Umarat, Adlil Uus Faizal Firdaussy Yulina Eva Riany Yusmar Emmy Katin Yusran Yusuf Hidayat