Image of Analisis Penyebab Opini Tidak Menyatakan Pendapat Pada Laporan Keuangan Badan Keamanan Laut RI

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Analisis Penyebab Opini Tidak Menyatakan Pendapat Pada Laporan Keuangan Badan Keamanan Laut RI

This study aims to explore the phenomena and analyze factors that cause disclaimer opinion (TMP) from the Indonesian Supreme Audit Board (BPK) on the financial statements of the Indonesian Coast Guard (Bakamla) for the period between 2016 and 2018. Bakamla is the only Ministry / Institution in which financial report receives disclaimer opinion for Fiscal Year 2018. This study uses Institutional Logics and Isomorphism as its theorical framework, where the organizational field used is Bakamla. The symbolic carrier of this study are National regulations (Law, PP, PMK, and BPK) allowing Bakamla to further regulate the uniqueness of the institution (in terms of finance and asets). Meanwhile, International Regulations (IPSAS) were still not mandatory rules, meaning that Bakamla has not followed the regulations issued by IPSAS. The findings show that the regulations issued by the Ministry of Finance and BPK were not implemented optimally (decoupled), where actors prefer to use material carriers in preparing their financial statements. Actors apply the cultures and the routines of the original parent in terms of reporting financial and aset aspects (routines, procedures, and artifacts). The existing organizational structure still needs to be improved in responding to the uniqueness of Bakamla; this has become an obstacle in achieving WTP opinion. Research Implication for this study provides rule determination in improving Bakamla's financial statements quality towards Unqualified opinion (WTP).

Ketersediaan

Call NumberLocationAvailable
T 234/20PSB lt.2 - Karya Akhir1
Penerbit Jakarta Program Studi Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Indonesia.,
Edisi -
Subjek Audit opinion
Isomorphism
New Institutional Theory
decoupling
institutional logics
Coupling
ISBN/ISSN -
Klasifikasi NONE
Deskripsi Fisik xii, 49 p. ; diagr. ; 30 cm
Info Detail Spesifik -
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