Abstract
The purpose of the study was to analyze and provide descriptions of the things that led to BPK's opinion on the Local Government Financial Statements (LKPD) in the Districts and Cities in Bengkulu Province. This study uses secondary data sources obtained from the Republic of Indonesia BPK headquarters. The theory used in this study is the theory of judgment. The results showed that the Fair With Exception opinion from the Republic of Indonesia BPK was given to the LKPD of Rejang Lebong Regency and the City of Bengkulu, due to the findings of the SPI ineffectiveness with the highest findings, namely, the weakness of the control system in implementing the revenue and expenditure budget. Non-compliance with applicable legislation is found in cases of regional losses, potential regional losses, lack of acceptance, inequality, administrative inefficiency and ineffectiveness. Several cases were found which indicated a discrepancy between the LKPD of Rejang Lebong Regency and the City of Bengkulu with SAP, namely a discrepancy with PSAP No. 01 Presentation of Financial Statements, PSAP No. 02, PSAP No.4 CALK, PSAP No.5 Accounting for Inventories, PSAP No.6 Investment, PSAP No.9 Accounting for PSAP Obligations No.10 Correction of errors in the Budget Realization Report and PSAP No. 07 Accounting for Fixed Assets. The cause of the Rejang Lebong District and the City of Bengkulu not yet obtaining a WTP opinion is the weak quality of human resources who run the regional financial cycle. Limited facilities and infrastructure available, previous year recommendations that have not been followed up. Keywords : BPK Opinion Analysis, Local Government Financial Reports. DOI : 10.7176/RJFA/10-13-08 Publication date :July 31 st 2019
Highlights
Law Number 17 of 2003 concerning State Finance in Article 32 mandates that the form and content of the accountability report for the implementation of the APBN / APBD be prepared and presented in accordance with Government Accounting Standards
In addition (Choi 2011) states that law and accounting developments can influence the results of examinations of local government financial statements revealing non-compliance with statutory provisions that result in regional losses, potential regional losses, lack of acceptance, administration, economic inefficiency, and ineffectiveness
Qualitative data used in this study is data that refers to matters that influence the provision of opinion on the LKPD
Summary
Law Number 17 of 2003 concerning State Finance in Article 32 mandates that the form and content of the accountability report for the implementation of the APBN / APBD be prepared and presented in accordance with Government Accounting Standards. Government accounting and financial reporting must show the compliance with laws and regulations relating to the implementation of government accounting. According to Choi (2011) the accounting system, funding sources, taxation, political and economic relations, inflation, the level of economic development, education level, and culture are eight environmental elements that can affect accounting. In addition (Choi 2011) states that law and accounting developments can influence the results of examinations of local government financial statements revealing non-compliance with statutory provisions that result in regional losses, potential regional losses, lack of acceptance, administration, economic inefficiency, and ineffectiveness
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