Analisis Opini Bpk Atas Laporan Keuangan Pemerintah Pusat

Abstract

This study is aims to analysis and given discription why BPK given opinion about Statement Financial Government 2013. The statement of audit BPK of LKPP 2013 was qualified opinion who goverment must be increase quality of financial statement is BPK\u27s opinion. This study is descriptive use qualitative data. It is use sekunder data as document riset then analysis was used qualitative data. The result is unqualified opinion by BPK to LKPP 2013 because of anything case it is not obedience about law be found nine from LKPP. However presentation of financial statement is aggree with Goverment Accounting Standart (GAS)