ART Evi Maria Evaluasi opini disclaimer Abstrak

EVALUASI OPINI DISCLAIMER AUDITOR BPK
(Studi Kasus: Pemerintah Daerah yang
di Audit BPK-RI Tahun 2004-2005)
Evi Maria"l
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 opinon 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 BPKRI from the period of 2004 to 2005 and have o.sclaimer 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.

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Keywords : auditing , disclaimer audit opinion, financial reporting of local government entities.

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