PERSEPSI PEMAKAI LAPORAN KEUANGAN PEMERINTAH DAERAH TERHADAP INDEPENDENSI AUDITOR BADAN PEMERIKSA KEUANGAN
Abstract: This research
examines the perception of financial statement user of local government to
state audit board (BPK) of auditor independence. With confirmation seven
independence determinants a) the duration assignation of audit, b) independence
in budget audit, c) the limited assignation time and resources provided by for
auditor BPK, d) existence of family relationship, e) existence of tendency to
side, because political confidence or social, f) Access to information without
resistance, g) freedom to determine matter and time reports and freedom to
publish and dissemination of inspection reports.
The sampling technique applied is purposive sampling and research data is
primary data collected from users of financial statement of local government
that is local government officer, member of Local Parliament (DPRD),
Academician, and public users in Jogjakarta.
Examination of hypothesis done by using proportion test, chi square and
Analysis of Variance (ANOVA). Result of research indicates that in general
financial statement users of local government assumes auditor BPK has not
independent in executing inspection, seven independence determinants in general
will have an effects or can destroy independence of auditor BPK, although some
group have differs in opinion to some factors
Penulis: Suhardi
Kode Jurnal: jpakuntansidd120425
