{"title":"时效性在地方政府财务报告审计意见提供中的作用","authors":"Rizki Fani Sabella, Ina Mutmainah","doi":"10.32424/1.sar.2022.7.2.6427","DOIUrl":null,"url":null,"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","PeriodicalId":129264,"journal":{"name":"SAR (Soedirman Accounting Review): Journal of Accounting and Business","volume":"36 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The Role Of Timeliness in Providing Audit Opinions of Local Government Financial Report\",\"authors\":\"Rizki Fani Sabella, Ina Mutmainah\",\"doi\":\"10.32424/1.sar.2022.7.2.6427\",\"DOIUrl\":null,\"url\":null,\"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\",\"PeriodicalId\":129264,\"journal\":{\"name\":\"SAR (Soedirman Accounting Review): Journal of Accounting and Business\",\"volume\":\"36 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-12-25\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"SAR (Soedirman Accounting Review): Journal of Accounting and Business\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.32424/1.sar.2022.7.2.6427\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"SAR (Soedirman Accounting Review): Journal of Accounting and Business","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.32424/1.sar.2022.7.2.6427","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The Role Of Timeliness in Providing Audit Opinions of Local Government Financial Report
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
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