Open AccessApakah Kecukupan Pengungkapan telah Dipertimbangkan oleh Badan Pemeriksa Keuangan dalam Perumusan Opini?
Author(s) -
Muhammad Iqbal,
Gudono Gudono,
Irwan Taufiq Ritonga
Publication year - 2018
Publication title -
jurnal akuntansi dan akuntabilitas publik
Language(s) - English
Resource type - Journals
eISSN - 2620-9705
pISSN - 2620-5920
DOI - 10.22146/jaap.35329
Subject(s) - psychology , compliance (psychology) , audit , statement (logic) , government (linguistics) , matching (statistics) , ignorance , social psychology , index (typography) , accounting , law , political science , business , computer science , linguistics , statistics , philosophy , mathematics , world wide web
The objective of this study is to assess the disclosure level of Local Government Financial Statement (LGFS) of 2013 and 2014 that achieved unqualified opinion. This study also aims to identify the factors that caused ignorance of disclosure adequacy criteria by SAI auditor in formulating their opinion. A mandatory disclosure scoring technique was applied based on the criteria of the newest Government Compliance Index (GCI) to assess the LGFS disclosure level. This study also implemented pattern matching technique and plausible rival explanation strategy to identify the main factor that caused the case study problem. The result of scoring proves that the average of LGFS mandatory disclosure level are still low, i.e. 53.79% and 56.14% for 2013 and 2014. The pattern matching analysis reveals that SAI auditors have ignored LGFS disclosure inadequacy and decided not to modify their opinion. Meanwhile, the result of examining plausible rival explanation shows the other factors which contributed to cause problem studied, consist of insufficient implementation of disclosure testing procedure, the tolerance of high level auditors on the finding of LGFS disclosure inadequacy, and the existence of external political pressure.