The Role Of Timeliness in Providing Audit Opinions of Local Government Financial Report

Abstract

The audit opinion on local government financial report is a professional opinion of The Audit Board of the Republic of Indonesia (BPK) as a form of appreciation for the quality of the accountability report presented by the regional government regarding the implementation of the Local Government Budget (APBD). This study discusses the influence of government accounting standards, internal control systems, follow-up recommendations, timeliness