BPK.pdf - JURNAL TATA KELOLA AKUNTABILITAS KEUANGAN NEGARA e-ISSN 2549-452X p-ISSN 2460-3937 UNQUALIFIED OPINION AND LEVEL OF CORRUPTION THE

BPK.pdf - JURNAL TATA KELOLA AKUNTABILITAS KEUANGAN NEGARA...

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UNQUALIFIED OPINION AND LEVEL OF CORRUPTION: THE TRIANGULATION APPROACH JURNAL TATA KELOLA & AKUNTABILITAS KEUANGAN NEGARA e - ISSN 2549 - 452X p - ISSN 2460 - 3937 ABSTRACT Corruption cases that occur in almost all provinces throughout Indonesia potentially bring financial harm to the government, drawing public attention in the last few years. A large number of provinces where such cases occur have received Unqualified Opinion. As a result there is a discrepancy between the public s perception and the findings of the BPK, Indonesia s supreme audit institution. The public is assured that government institutions or agencies that have received unqualified opinion are free from potential corruption. On the other hand, there are still potential corruption found that can cause financial harm to the state. Meanwhile, the government (BPK) has not conducted any audit on the financial reports to detect corruption. This inconsistency between public perception and the perception of the government, in this case the BPK, is referred to as an expectation gap. This study aims to prove that an unqualified opinion does not relate to level of corruption. The research method uses a combination of qualitative and quantitative/triangulation approach (mixed method). The study collects samples from 31 provinces throughout Indonesia. The result of this study indicates that an unqualified opinion represents the good governance of an organization. However, such opinion does not necessarily guarantee that the institution is free from potential corruption. The reason is that a BPK audit is not designed to detect corruption, but rather to determine the fairness of information presented in financial reports. Result of quantitative testing conducted during the study also confirms the result of the qualitative testing, and thus it can be affirmed that an unqualified opinion does not significantly relate to corruption level. KEYWORDS: audit opinion; corruption level; triangulation approach ARTICLE HISTORY: Received at : 08 May 2018 Published at : 19 December 2018 187 Ronald Tehupuring Gadjah Mada University Caturtunggal, Depok Sub - District, Sleman District Special Region of Yogyakarta 55281 [email protected]
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JURNAL TATA KELOLA & AKUNTABILITAS KEUANGAN NEGARA 188 INTRODUCTION Article 1 paragraph 1 of Indonesian Law Number 17 of 2003 on State Finance stipu- lates that state finance constitute all the rights and obligations of the state that can be assigned with monetary value, as well as any money or asset that can be made as the pro - perty of the government in relation to the exercise of such rights and obligations. Fur- ther, Article 2 stipulates that state finance include (a) the state s right to collect taxes, issue and distribute currency, and provide loans; (b) the state s obligation to provide public service in governance and pay pay- ment demands from third parties; (c) state revenue; (d) state expenditures; (e) local go - vernment revenue; (f) local government ex- penditure; (g) state assets/local government assets that are self - managed or managed by
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