Dr. Dwi Martani

Universitas Indonesia – Fakultas Ekonomi dan Bisnis – Ilmu Akuntansi

Panggah Tri Wicaksono, Dyah Setyaningrum dan Dwi Martani


The purpose of this research is to analyze determinant of audit opinion and audit findings of Indonesia’s Supreme Audit Institution (BPK) on financial statements prepared by local government for period of 2008-2009. This research uses sample of 890 local government financial statements and employs panel data analysis as well as ordered logit model to test the hypothesis. The results show that administrative age of local government, press visibility, support from local government leader, experiences of audit team leader and assistance by state internal auditor (BPKP) have significant effect on audit opinion and audit findings.

Dipresentasikan pada The 25th Asian-Pacific Conference on International Accounting Issues, Grand Hyatt, Nusa Dua – Bali, Indonesia, 10 – 13 November 2013.

Audit Opinion and Audit…