Effect of Weaknesses of the Internal Control Systems And Non-Compliance With Statutory Provisions on The Audit opinion of The Audit Board of The Republic of Indonesia

摘要

The purpose of this study was to see whether there is an influence of Weaknesses of the Internal Control System and Non-compliance With Statutory Provisions on the audit opinion of the audit board. The weakness of the internal control system measured by the audit findings Audit Board consisting of weaknesses of the accounting control system and reporting, and weaknesses of the budget implementation control system and weaknesses of the internal control structure. While non-compliance with statutory provisions are measured based on the audit findings Audit Board consisting of local loss, the potential loss of local , lack of receipt, administration, waste, inefficiency and ineffectiveness. This study is a survey of the region of the provincial government of DKI Jakarta and Banten for 2010 to 2014.