Analisis Determinan Atas Pencapaian Opini Wajar Dengan Pengecualian (WDP) Laporan Keuangan Pemerintah Daerah (LKPD) Kabupaten Jember Tahun 2021

Zahro, Fatimatus (2024) Analisis Determinan Atas Pencapaian Opini Wajar Dengan Pengecualian (WDP) Laporan Keuangan Pemerintah Daerah (LKPD) Kabupaten Jember Tahun 2021. Undergraduate thesis, Politeknik Negeri Jember.

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Abstract

This study aims to analyze and explain the effect of human resource competence, internal control systems, and follow-up recommendations of financial statement examiners on the Local Government Financial Statements (LKPD) of Jember Regency in obtaining a Fair Opinion With Exceptions (WDP) Year 2021 from the Audit Board (BPK). Writing with this quantitative approach uses primary data obtained through the distribution of questionnaires to 69 respondents determined based on purposive sampling, as well as data analysis methods using multiple linear regression. The results of this study show that human resource competence, follow-up on financial statement examiner recommendations have a significant effect on the achievement of the WDP opinion on the Jember Regency Local Government Financial Statements in 2021, while the internal control system does not have a significant effect on the achievement of the WDP opinion on the Jember Regency Regional Government Financial Statements in 2021.

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