Opini Dan Status Tindak Lanjut Rekomendasi Badan Pemeriksa Keuangan Pada Pemerintah Daerah Di Kalimantan Barat, Tengah, Dan Timur

Charles Bohlen Purba
Journal article Jurnal Akuntansi Untar • 2014 Indonesia


The objectives of this study are to analyze and map the progress of the opinion on LKPD as well as to analyze the follow-up status of the BPK recommendation based on the BPK assesment result. The methodology of this research uses bivariate correlation, map of markers radar, and histogram analysis. The opinion on LKPD showed positive and significant progress  in West Kalimantan from 2007 to 2008  and in 2009 ; also in Central Kalimantan from 2007 to 2008  as well as in 2010  and 2011 ; and in East Kalimantan from 2007 to 2008  as well as in 2010  and 2011 . The map of the opinions on LKPD in West Kalimantan changed from narrow zigzag in 2007-2009 into a stable wide trend in 2011 (13 of 15 entities in the circle of the three maps), whereas in Central and East Kalimantan remained zigzag up to 2011. The status “followed up as recommended” was given by BPK to the three studied regions; West Kalimantan with approximately 3,007 cases  which amounted 68.336 billion rupiah , Central Kalimantan with 3,800 cases  which was equal to 126.569 billion rupiah, and finally East Kalimantan with 2,350 cases  which resulted in 202.01 billion rupiah and USD 1,126,272,000. Conclusion in West Kalimantan, Central Kalimantan, East Kalimantan The Opinion on LKPD have Developed in a Positive.


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Jurnal Akuntansi Untar

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