ANALYSIS OF WEAKNESS OF IMPLEMENTATION OF INTERNAL CONTROL SYSTEM IN AFFECTING OPINION OF BPK RI
This research was conducted with background of phenomenon that happened based on audit result of BPK RI that is bad quality of financial report especially in state ministry and institution which marked with bad opinion of audit of BPK RI. One of the factors causing poor quality of financial reporting is weakness of interlink control system as set forth in IHPS I Year 2017 BPK RI. This research is done through survey and grounded based on existing theories which then developed into a model of research where the model in this research is designed to examine the Analysis of Internal Control System Implementation in Influence Acquisition of BPK RI Opinion. This study aims to find and obtain empirical research evidence to obtain answers to the problems of research on how the implementation of interlink control system can affect the acquisition of BPK RI opinion. The benefits of this research are to contribute scientifically to the science of financial accounting and public sector accounting and to solve problems for stakeholders in state ministries and agencies in the execution of tasks related to the increase of BPK RI opinion. The output of this research is in the form of publications in international journals. The results of this study show that the Implementation of Internal Control System refers to the PP No. 60 of 2008. Weaknesses that occur in the application of Internal Control System are classified into three groups namely the weakness of Accounting Control System and Reporting, weakness of Internal Control Structure and weakness of Control System Implementation of Revenue and Expenditure Budget . The Causes of Weaknesses generally occur because the responsible official is negligent and inadequate in obeying and understanding the applicable provisions, not being optimal in carrying out the duties and responsibilities, as well as being weak in supervising and controlling the implementation of the program / activity. Weaknesses of Implementation of Internal Control System may affect the Gain of Opinion of BPK RI. The acquisition of Unqualified opinion increases when the weakness of Internal Control System application decreases, on the contrary if the weakness of Internal Control System application increases then the Unqualified opinion will decrease.
KEYWORDS: Internal Control System and BPK RI Opinion