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Journal : Jurnal Ilmiah ESAI

Kesejahteraan Masyarakat pada Pemerintah Kabupaten/Kota yang Beropini WTP, WDP, Adverse dan Disclaimer di Propinsi Lampung Khairudin Khairudin; Tia Rizna Pratiwi; Syahril Daud
Jurnal Ilmiah ESAI Vol 13 No 1 (2019)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v13i1.1267

Abstract

The development of audit opinion obtained by the government of regency/city at Lampung Province to date suggests a positive development, with unqualified opinion indicating the highest opinion from the BPK-RI.  This audit opinion results show significant increase for last few years. Further, there are some local governments that have been for more than three years in a row obtaining the opinion of unqualified opinion. However, the development of a positive audit opinion of the local government is not followed by the development of a positive level of welfare. In fact, the Government of Lampung Province is still ranked the fourth lowest in Sumatra as the poorest province. So the audit opinion which is attached to the local government, in particular the perceived unqualified opinion for this community is not prosperous. This research was conducted on the entire local government in Lampung Province for the period of 2011-2015 with the method of comparative analysis, with the data related to the Human Development Index (HDI) of each District/City Government were obtained from BPS Lampung Province and the data in the form of the audit opinion are sourced from the BPK-RI. The results showed that not all local government obtain unqualified opinion automatically related to the increase of the level of the welfare of the community becomes. For this reason, the local government obtaining the unqualified opinion in the financial management should also improve the welfare of the community through an increase in the budget for education, health and other sectors that directly touch on the improvement of the welfare of the community. It is expected the government succeeded not only in financial management but also in development. Keyword: Adverse, Disclaimer, welfare of the community, unqualified opinion, qualified opinion
Co-Authors Abu Sofyan, Abu Adelia Karisma Putri Adrina Yustitia Afrina, Lala Agnes Nofita Ftmasari Ahmad Rais Rozan Al Affan, Dhalvi Al Fiqih, Muhammad Rizvy Aldino, M Farhan Alfaris, Jihad Sulthan Alya Rahil Amalia, Citra Amellia, Monica Anggun Octaviany Anlisyah, Inariva Misel Aprilia, Feronika Enjel Aprilio, Desvan Apriyadi, Yogi Ardiansah, Elham Arinda, Yeni Augustine, Nuraini Maya Avrilia, Viona Belinda, Sherliana Bobiyana, Pandya I Ketut Bryan Felix Budianto, Kevin Alexander Chestagavrila , Orvala Citra Devitasari, Citra DESI PURNAMA SARI Devia Sonia Anisya Dewita, Kadek Putri Dhani, Akhmad Diva Amanda DK, Angelica Maharani Endang Siswati Prihastuti Fajar Wahyudi Ferdian, Yolanda Fitri, Elysa Amisa Fitri, Trianisa Aldina Fransiska, Mei Liana Galih Pamungkas Gellianta Gustiawati, Mutiara Hartono, Celine Viona Harun, Renaldi Havest Rizky R Hernanta, Made Dicky Hestina, Aprilia Hidayat , Dimas Alvin Edhi Imelya, Jingga Indri Wulan Saputri Indriani, Putri Irzal Fachruddin Jaya, Chitra Moyana Jericho, Jericho Jonathan Mikhael Siregar Joyo, Arya Auralio Khairudin Khairudin Lediestiani, Silvi Liwandy, Albert Liwandy, Aldo Mariyana, Mika Marlinda Maxentia, Cindy Muhammad Ferdiansyah Asari Mulyadi, Jason Nadia, Rifatul Narmade, Ketut Naufal, Ahmad Ghani Novitasari, Meidi Nurrohmah, Sofia Paolo, Clarissa Chandra Patrisia, Ratih Ayu Putri Hidayatul Kamilah Putri Regina Barus Putri, Afrenea Miranda Putri, Aura Rachel Rosalia Rachman, Muhammad Farel Ramadhani, Fenta Ramandani, Aqila Raychal Putra Restu Yanwar Pratama Rizki Darmawan Saputri, Amelia Nurhexsy Sena, Bielsa Diva Setiawan, Russell Evan Shabrina, Dea Nurullyah Shelvia, Bella Sinaga, Maria Betrisia Sopian Ali Sunjaya, Alvian Syah, M. Rizky Ferdian Tanuhardja, Ferdinand Tarigan, Natalia Karolina Tia Rizna Pratiwi Tiara, Tiara Tungkir, Anjelina Wati, Asna Wijaya, Wenfa Noviati Wisesa, Bagas Jakti Witara Hollanda Yanra, Tania Permata Zakiatul Mubarokah