Evaluasi Opini Disclaimer Auditor BPK (Studi Kasus : Pemerintah Daerah yang di Audit BPK-RI Tahun 2004-2005)

Abstract

This research aims is to evaluate BPK's disclaimer audit opinion from financial reporting of local government entities in Indonesia and then describe and explain the cause of issue a disclaimer audit opinion. The result of this research are expected to g:ve early warning to the aud1tee before audited in order to get unqualified opinion and to give recommendation to auditor to be carefully when arrange the programs and audit procedures. The sample of this research are local government entities in Indonesia which audited by BPK-RI from the period of 2004 to 2005 and have disclaimer audit opinion. In addition, the data is obtained from BPK's website. The results showed that the issuance of a disclaimer of opinion not only based on the limited scope but there are several other factors that led to the issuance of disclaimer of opinion, and only 3,7% for a disclaimer of opinion really in accordance with the conditions and criteria