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Abdullah, S. H. A. (2005). Pengaruh Dana Alokasi Umum (DAU) dan Pendapatan Asli Daerah (PAD) terhadap Belanja Pemerintah Daerah: Studi Kasus Kabupaten/Kota di Jawa dan Bali. Proceeding Simposium Nasional Akuntansi VI, Surabaya, 16-17 Oktober 2003, 1140.

has been cited by the following article:

• TITLE: Internal Control System Weakness and Non-Compliance to the Provision of Legislation in Practicing Audit of Local Government in Indonesia

  AUTHORS: Erny Prasetyaningsih, Gufratul Yuhalifiyah, Heri Susanto

  KEYWORDS: Agency Theory, The System of Internal Control, Compliance on the Implementation and BPK Audit Opinion

  JOURNAL NAME: Open Journal of Political Science, Vol.4 No.4, October 29, 2014

  ABSTRACT: This study developed a statistical model of non-compliance reporting provisions of law and control of the system of internal control findings BPK. BPK is abbreviation for Badan Pemeriksa Keuangan, the Supreme Audit Agency in Republic of Indonesia. The purpose of this study was to analyze the factors that affect the outcome of the Supreme Audit Agency audit opinion received by the local government. This study has selected 371 samples to the local government for the year 2012. Research uses financial statement data in the form of government in 2012 soft copy of the Supreme Audit Agency and other publications. The results showed that non-compliance reporting provisions of low and system of internal control weakness has significant effect on the administration of the BPK audit opinion.