LAND AND BUILDING TAX (RURAL AND URBAN) FINDINGS AND THE OPINION OF THE AUDIT BOARD OF THE REPUBLIC OF INDONESIA
Lies Zulfiati and May Saulina
Sekolah Tinggi Ilmu Ekonomi Indonesia, Jakarta, Indonesia
Abstract
This study is aimed to test what are the findings of the audit results on the management of Land and Building tax of rural and urban areas after submission from the Central Government has a probability of influencing the determination of opinions from the audit result of the Supreme Audit Board of The Republic of Indonesia. The population of this study is Local Government Financial Statements which has been audited by the Supreme Audit Board of the Republic of Indonesia for 2014 - 2017. Data comes from Summary of Examination Result overview for Semester I and II in 2015 - 2018. The Local Government Financial Statements taken as a sample are all Local Government Financial Statements of district and city governments throughout Indonesia added with one Provincial Government namely DKI Jakarta which does not have district and city governments. The results showed that the independent variable of audit findings of land and building tax have a negative in influencing the opinion of the examination results
Keywords: Audit Findings of Rural and Urban Land and Building Tax, Audit Opinion of BPK
Topic: Public Sector Accounting