Abstract
The aim of the research is to find out and test as well as analyze the influence of government apparatus competence; organizational commitment; government apparatus behavior; standard operating procedures; internal control system; prudential principle toward unqualified opinion (<i>Pendapat Wajar Tanpa Pengecualian</i>/WTP) on financial accounting management of regional government in East Borneo Province. Approach method used in this research is descriptive quantitative equipped with qualitative approach that combines the result of data analysis obtained from statistical procedures (analysis) in form of numerical data and strengthen with qualitative research procedure that prioritizing more on the deep assessment process. The research found that, simultaneously government apparatus competence; organizational commitment; government apparatus behavior; standard operating procedures; internal control system; and prudential principle have influence on unqualified opinion (WTP). However, government apparatus competence partially has no influence on unqualified opinion (WTP).
Highlights
Unqualified opinion (WTP) is the best opinion on an entity’s report
Unqualified opinion (WTP) is an opinion issued by the auditors on financial statements and that it is the community demand [26]
Models are able to explain the variation of dependent variables
Summary
Unqualified opinion (WTP) is the best opinion on an entity’s report. result of examination by the Audit Board of the Republic of Indonesia (BPK) in 2011, 2012, 2013, 2014, and 2015 in East Java are qualified opinion (Wajar Dengan Pengecualian/WDP) due to the weak internal control system [22]. An empirical study [15, 40, and 48] and opinion of the BPK (2016) explain that the national plan targets local government financial statements in 2014 should receive unqualified opinion from 60% of the examination result of the BPK. Unqualified opinion (WTP) is an opinion issued by the auditors on financial statements and that it is the community demand [26]. It is the mandate of Law No 17/2003 on state finance. The government continues to improve transparency and accountability of the state financial management. All form of institutional management and the improvement of human resources quality need organizational commitment and the commitment have positive influence on how the organization performs [16, 18]. Performing employees are those having commitment in accordance by the organization goals
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