Open AccessOPINI AUDIT ATAS PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH KABUPATEN DI SULAWESI SELATAN
Author(s) -
Ayu Permata Sari,
Muhammad Adil
Publication year - 2020
Publication title -
jurnal sistem informasi, manajemen, dan akuntansi/jurnal sistem informasi, manajemen dan akuntansi
Language(s) - English
Resource type - Journals
eISSN - 2621-0320
pISSN - 1693-5047
DOI - 10.35129/simak.v18i01.116
Subject(s) - audit , government (linguistics) , accounting , business , auditor's report , descriptive research , financial audit , descriptive statistics , content analysis , sociology , social science , statistics , linguistics , philosophy , mathematics
This research aims to analyze whether the audit opinion relates to the disclosure of the financial statements of the District government in South Sulawesi; This research uses secondary data that is qualitative descriptive in the content analysis method (contents) to calculate the score of the disclosure of the District government's financial reporting. The results of the study showed that the audit opinion relates to the disclosure of the District government's financial statements in South Sulawesi.