The Relationship Between the Audit Board of the Republic of Indonesia's (BPK) Opinion With Regional Government Financial Report and Corruption

Authors

  • Yudi Avalon Idrus Program Magister Manajemen Sekolah Bisnis Institut Pertanian Bogor
  • Noer Azam Achsani School of Business – Bogor Agricultural University
  • Arief Tri Hardiyanto Pakuan University, Bogor

DOI:

https://doi.org/10.28986/jtaken.v4i1.168

Keywords:

corruption of local government head, ordinal logistic regression, audit report

Abstract

BPK audit report on a government financial report contains an opinion that is a professional statement of the auditor regarding the fairness of financial information presented in the financial statement. In forming an opinion, a BPK auditor uses four criteria: the application of the Government Accounting Standard, adequate disclosures, compliance with laws and regulations, and effectiveness of internal control systems. The unqualified opinion is issued to a financial report with no material statements and/or fraud. However, it is widely reported that many irregularities still occur across government entities and cost the state's resources (finance). This study aims to analyze corruption committed by heads of local governments and its influence on BPK opinion and build a model which shows the relationship between them. This study uses a model called ordinal logistic regression and finds a correlation between BPK opinion and corruption committed by heads of local governments. The best ordinal logistic regression model shows that BPK opinion is dominantly influenced by the compliance of government financial reports with Government Accounting Standard, compliance with laws and regulations, and effectiveness of internal control systems.

References

Akbar, B., & Djazuli, A. (2015). Audit keuangan dan kesejahteraan rakyat, studi pada Kabupaten Badung, Tabanan dan Kota Denpasar tahun 2013. Jurnal Tata Kelola & Akuntabilitas Keuangan Negara, 1(1), 1-19.

Ardisasmita, M. S. (2006). Definisi korupsi menurut perspektif hukum dan e-announcement untuk tata kelola pemerintahan yang lebih terbuka, transparan dan akuntabel. Seminar nasional upaya perbaikan sistem penyelenggaraan pengadaan barang/jasa pemerintah. Jakarta. Retrieved from: www.kppu.go.id/docs/Artikel/Seminar%20PBJ.pdf.

Asshiddiqie, J. (2006). Pengantar ilmu hukum tata negara jilid II. Jakarta: Sekretariat Jenderal dan Kepaniteraan Mahkamah Konstitusi.

Azis, H. A. (2014). Opini WTP bukan berarti bebas masalah. Jurnal Asia. Retrieved from: http://www.jurnalasia.com/2014/12/12/opini-wtp-bukan-berarti-bebas-masalah/

Azwar., & Subekan, A. (2016). Analisis determinan kemiskinan di Sulawesi Selatan. Jurnal Tata Kelola & Akuntabilitas Keuangan Negara, 2(1), 1-25.

BPK RI. (2011). Opini WTP tidak menjamin tidak ada korupsi. Biro Humas dan Luar Negeri BPK. Retrieved from: http://www.bpk.go.id/.

Dewi, H. S. (2015). Kinerja pembangunan daerah: Suatu evaluasi terhadap kursus keuangan daerah. (Tesis). Institut Pertanian Bogor, Bogor.

Effendy, Y. (2013). Tinjauan hubungan opini WTP BPK dengan kasus korupsi pada pemda di Indonesia kajian manajemen keuangan pemerintah, hubungan antara masyarakat, pemerintah dan pemeriksa (auditor). Jurnal Manajemen & Bisnis, 13(01).

Gutomo, K. (2012). Berburu opini WTP. Retrieved from: http://www.bpkp.go.id/%20jateng/ konten/1910/Berburu-Opini-WTP.bpkp.

Hosmer, D. W., & Lemeshow, S. (2000). Applied logistic regression second edition. New York: John Wiley and Sons.

KPK. (2017). Tak sekedar mendampingi daerah. Retrieved from: https://www.kpk.go.id/id/berita/berita-kpk-kegiatan/3993-tak-sekedar-mendampingi-daerah.

Law of The Republic of Indonesia Number 17 of 2003 on State Finances. The Supplement to The State Gazette of The Republic of Indonesia Number 4286. Jakarta: State Secretariat.

Law of The Republic of Indonesia Number 15 of 2004 Concerning The State Financial Management and Accountability Audit. Supplement to State Gazette of The Republic of Indonesia Number 4400. Jakarta: State Secretariat.

Law of The Republic of Indonesia Number 15 of 2006 Concerning The Audit Board. Supplement to State Gazette of The Republic of Indonesia Number 4654. Jakarta: State Secretariat.

Mardiasmo. (2009). Akuntansi sektor publik. Yogyakarta: Andy Offset.

Nurhasanah. (2016). Efektivitas pengendalian internal, audit internal, karakteristik instansi dan kasus korupsi (studi empiris di kementerian/lembaga). Jurnal Tata Kelola & Akuntabilitas
Keuangan Negara, 2(1), 27-48.

Nurlatifah. (2011). Determinan ketahanan pangan regional dan rumah tangga di Provinsi Jawa Timur. (Tesis). Institut Pertanian Bogor, Bogor.

Panjaitan, I., & Shopiana. (2017). Pengaruh karakteristik tujuan anggaran dan penerapan sistem informasi akuntansi terhadap kinerja aparat pemerintah daerah dengan tingkat desentralisasi sebagai pemoderasi. Jurnal Tata Kelola & Akuntabilitas Keuangan Negara, 3(1), 33-47.

Pramono, A. J. (2016). Analisis faktor-faktor yang memengaruhi transformasi kapabilitas organisasi dan peran Badan Pemeriksa Keuangan RI. Jurnal Tata Kelola & Akuntabilitas Keuangan Negara, 2(2), 175-193.

Rinaldi, T., Purnomo, M., & Damayanti, D. (2007). Memerangi korupsi di Indonesia yang terdesentralisasi. Studi kasus penanganan korupsi pemerintah daerah. Justice for the poor project. Jakarta: Bank Dunia.

Ruki, T. (2012). Korupsi tidak wajar tanpa pengecualian. Retrieved from: http://www.dpd.go.id/artikel-korupsi-tidak-wajar-tanpa-pengecualian.

Saputro, R. A. (2015). Strategi penyidikan POLRI terhadap tindak pidana korupsi. Retrieved from: http://belitongekspres.co.id/2015/03/18/strategi-penyidikan-polri-terhadap-tindak-pidana-korupsi/.

Syah, S. (2008). Pemodelan usia menarche dengan regresi logistik ordinal dan metode CHAID. (Tesis). Institut Pertanian Bogor, Bogor.

Umar, H. (2011). Government financial management, strategy for preventing corruption in Indonesia. The South East Asian Journal of Management, 5(1).

Downloads

Submitted

2018-04-05

Accepted

2018-05-31

Published

2018-06-21

How to Cite

Idrus, Y. A., Achsani, N. A., & Hardiyanto, A. T. (2018). The Relationship Between the Audit Board of the Republic of Indonesia’s (BPK) Opinion With Regional Government Financial Report and Corruption. Jurnal Tata Kelola Dan Akuntabilitas Keuangan Negara, 4(1), 23–39. https://doi.org/10.28986/jtaken.v4i1.168