Rahmadani, Kusuma Isbi (2018) Strategi Mempertahankan Opini WTP Atas Laporan Keuangan Berbasis Akrual (Studi Kasus Pemerintah Daerah Kota Salatiga). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mengetahui strategi Pemerintah Daerah Kota Salatiga dalam mempertahankan opini WTP atas laporan keuangan berbasis akrual. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan metode studi kasus yang pengumpulan datanya melalui wawancara. Hasil penelitian ini menunjukkan bahwa dalam mempertahankan opini WTP dapat dilakukan melalui beberapa strategi yaitu komitmen pimpinan dan bawahannya, peningkatkan pengelolaan barang milik daerah dan piutang, peningkatan kualitas sumber daya manusia, pembentukan tim, peningkatan teknologi informasi, serta peningkatan peran inspektorat sebagai auditor internal. Kendala yang dihadapi dalam mempertahankan opini WTP yaitu aplikasi SIAP yang belum optimal dan mutasi jabatan.
English Abstract
This case study aims to determine the strategy of the government of Salatiga City to maintain their unqualified opinion for their accrual-based financial report. This research uses qualitative approach and collects its through interviews. The results of this study indicate maintaining unqualified opinion can be done through several strategies; they are keeping the commitment of the leaders and their subordinates, enhancing the management of regional property and account receivables, improving the quality of human resources, assembling good team formations, improving information technology, and enhancing the role of inspectorates as internal auditors. The obstacles they have to face in maintaining unqualified opinion are ineffective SIAP applicationsl and employee transfers.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2018/538/051810393 |
| Uncontrolled Keywords: | Pemerintah Daerah, Strategi, Opini Audit, Komitmen Pimpinan Local Government, Strategy, Maintain Unqualified Opinion, Commitment of Leader |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.4 Specific fields of accounting > 657.45 Auditing |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Budi Wahyono Wahyono |
| Date Deposited: | 04 Sep 2019 06:48 |
| Last Modified: | 16 Mar 2022 04:05 |
| URI: | http://repository.ub.ac.id/id/eprint/165137 |
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