ANALISIS PENGARUH KELEMAHAN SISTEM PENGENDALIAN INTERN & KETIDAKPATUHAN ATAS KETENTUAN PERATURAN PERUNDANG-UNDANGAN TERHADAP OPINI LKKL

RINA, ANDAYANI (2016) ANALISIS PENGARUH KELEMAHAN SISTEM PENGENDALIAN INTERN & KETIDAKPATUHAN ATAS KETENTUAN PERATURAN PERUNDANG-UNDANGAN TERHADAP OPINI LKKL. Masters thesis, Universitas Andalas.

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Abstract

This study aims to analyze the effect of the internal control system weaknesses, non-compliance with laws and regulations, the previous audit opinion, and the follow up of audit recommendations on the audit opinion. The samples of this research were 86 ministries/institutions in Indonesia. The internal control system weaknesses and non-compliance with laws and regulations were measured by number/value problems in resume of audit result in first semester at 2015 (IHPS I 2015). The data analysis was conducted using SEM-PLS. The result showed that the number/value of the internal control system weaknesses and non-compliance with laws and regulations have no effect on audit opinion with p value 0,359 and 0,088 (insignificant). The previous audit opinion and and the follow up of audit recommendations have positive effect on audit opinion with p value <0,001 and 0,019 (significant), and the coefficient were 0,542 and 0,169. This research also analyze the effect of the follow up of audit recommendation on internal control system weaknesses and show the positive effect with p value <0,003 (signifikan) and the coeffesient was -0,249. The suggestion for K/L from this research is K/L should correct the materiil and significant internal control system weaknesses and non-compliance with laws and regulations in order to reach an unqualified opinion (WTP), because of the audit consideration not base on problems number/value, but base on materiil and significant consideration of the problem on financial statement. The effort of WTP opinion should help K/L to reach WTP in next year audit. The limitedness of this research is in getting TM value and auditor professional judgment, those data just available in audit work sheet (KKP). The suggestion for next research is using primary data (depth interview) to auditor in order to get the professional judgement auditor in audit consideration. Keywords: internal control system weaknesses, non-compliance with laws and regulations, the audit opinion, SEM-PLS

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