Chievement of Auditor Opinion through Application of Government Accounting Standards and Effectiveness of the Internal Control System (Survey on Skpd of Tangerang City Government Banten Province)

ABSTRACT: Number of Regional Governments that do not get a fair opinion Without exclusion from the results of the BPK RI audit it is a phenomenon that occurs on this basis so that researchers conduct research through surveys and are grounded based on existing theories which are then developed into a research model in which models in research It was designed to examine the achievements of auditor opinion and their relevance to the internal control system and the application of government accounting standards. The expected results of this study are an increase in the acquisition of opinions on financial statements by conducting accounting training for accounting personnel in local governments, using modules compiled by researchers. The benefit of this study is to contribute scientifically to public sector accounting science and solve problems for local governments in implementing tasks related to the attainment of opinions on local government financial reports. The results of this study prove that the Application of Government Accounting Standards does not affect the achievement of auditor opinion, while the effectiveness of the internal control system influences the achievement of auditor opinion.
KEYWORDS: Achievements of Auditor Opinions, Government Accounting Standards and Effectiveness of the Internal Control System