Gusnawan Putra, Lalu Ade (2022) STRATEGI MEMPERTAHANKAN OPINI WAJAR TANPA PENGECUALIAN (WTP) AUDIT BADAN PEMERIKSA KEUANGAN (BPK) TERHADAP LAPORAN KEUANGAN PEMERINTAH DAERAH (LKPD) KABUPATEN LOMBOK TIMUR PROVINSI NUSA TENGGARA BARAT. Diploma thesis, INSTITUT PEMERINTAHAN DALAM NEGERI.
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LALU ADE GUSNAWAN P._29.1261_STRATEGI MEMPERTAHANKAN OPINI WAJAR TANPA PENGECUALIAN (WTP) AUDIT BADAN PEMERIKSA KEUANGAN (BPK) TERHADAP LAPORAN KEAUANGAN PEMDA (LKPD) (2).pdf Download (154kB) | Preview |
Abstract
Problem Statement/Background (GAP): LKPD provides an overview of the financial conditions and performance of local governments that are transparent and accountable regarding the implementation of the APBD. Local Government Financial Reports (LKPD) can be interpreted as a process of collecting, processing and delivering useful information to guide decision making and at the same time to assess the performance of local organizations. The author focuses on the opinion of the Financial Audit Board (BPK) on the transparent and accountable local government financial reports (LKPD). The purpose of this study was to determine the strategy in maintaining Unqualified Opinion (WTP) on the Audit of the Supreme Audit Agency (BPK) on the Regional Government Financial Reports (LKPD) of East Lombok Regency, West Nusa Tenggara Province. Methods: this study uses descriptive qualitative methods that describe the actual situation that exists and then interpret each other in order to obtain the formulation and analysis of the problems raised at the time of the study. Results: the results or findings obtained from this study are that there are several factors that influence the regional financial and asset management agency (BPKAD) in maintaining an unqualified opinion (OWT) in the local government financial statements (LKPD) of East Lombok Regency, West Nusa Tenggara Province. Conclusion: After doing the research, it is found that the Lotim Regency Government has succeeded in maintaining the opinion of the WTP. Keywords: Strategy; Local Government Financial Reports; WTP opinion
| Item Type: | Thesis (Diploma) |
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| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Campus > IPDN Kampus Jatinangor |
| Depositing User: | Keuangan Publik FMP |
| Date Deposited: | 27 Jul 2022 07:46 |
| Last Modified: | 27 Jul 2022 07:46 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/11897 |
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