LAPORAN KEUANGAN PEMERINTAH PUSAT (LKPP) TAHUN ANGGARAN 2008 MASIH DENGAN ”DISCLAIMER OPINION”

Abstract

BPK RI (the state auditor body) plays a significant role to
materialize and apply the principle of transparency and accountability
on state financial report. Interim audit is conducted before the yearly
financial audit. During the process of evidences collection, an auditor
frequently faces a limitation of audit scope. An auditor must stay
independent and look independent to maintain independency on
opinion, judgment, as well as recommendation. The purpose of this
research is to examine the effect of interim audit, scope of audit, and
independency on auditor opinion judgment of auditors of BPK RI Bali
Province Representatives.
Data are collected using survey method administered to staffs of
BPK Bali Province. Data consisting of 44 responses are analyzed using
multiple regression model.
The result shows that judgment of auditor opinion is able to be
explained by variables of interim audit, scope of audit, and
independency with value of R2 of 73.4 percent. While t-test result
shows that partially the three variables also affect auditor opinion.