Quality of OPD Financial Reports from Internal Auditor’s Perspective

Nurlinda

2019

Abstract

North Sumatra Province has so far obtained unqualified (WTP) opinion, but the opinion obtained is still leaving findings that lead to recommendations for improvement from BPK RI. In general, when the financial statements have been well monitored by internal auditors, of course the financial reports are already good but the audit results by the BPK found that there are still quite a lot of findings such as assets not presented at fair value, cash shortages, unrecorded expenses, administration of receivables and inventories inadequate, inadequate presentation of receivables and allowances and the realization of goods and services spending that cannot be believed to be reasonable due to inflated revenues to achieve targets and others. The purpose of this study was to find out the factors that influence the quality of OPD financial statements through the auditor's internal point of view of the OPD financial statements that they have reviewed. This research is a quantitative study using primary data sources. Data collection techniques using questionnaires and data analysis techniques using descriptive statistical analysis with SmartPLS tools. The results show from the auditor's perspective that the reviewed OPD financial statements indicate that the quality of the OPD financial statements is not influenced by the application of the government's internal control system, the adoption of government accounting standards, and management commitment. Other results show that management's commitment can strengthen the effect of the application of internal control systems on the quality of OPD's financial statements, management's commitment can strengthen the effect of applying government accounting standards to the quality of OPD's financial statements.

Paper Citation

in Harvard Style

Nurlinda. (2019). Quality of OPD Financial Reports from Internal Auditor’s Perspective. In Proceedings of the 2nd Economics and Business International Conference - Volume 1: EBIC, ISBN 978-989-758-498-5, pages 404-412. DOI: 10.5220/0009206404040412

in Bibtex Style

@conference{ebic19,
author={Nurlinda},
title={Quality of OPD Financial Reports from Internal Auditor’s Perspective},
booktitle={Proceedings of the 2nd Economics and Business International Conference - Volume 1: EBIC,},
year={2019},
pages={404-412},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0009206404040412},
isbn={978-989-758-498-5},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 2nd Economics and Business International Conference - Volume 1: EBIC,
TI - Quality of OPD Financial Reports from Internal Auditor’s Perspective
SN - 978-989-758-498-5
AU - Nurlinda.
PY - 2019
SP - 404
EP - 412
DO - 10.5220/0009206404040412