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"[Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik pemerintahdaerah serta temuan audit terhadap tingkat pengungkapan wajib LaporanKeuangan Pemerintah Daerah (LKPD). Penelitian ini menggunakan metode fixedeffect balanced panel dengan jumlah sampel sebanyak 1167 LKPDKabupaten/Kota di Indonesia tahun 2011-2013. Rata-rata tingkat pengungkapanLKPD tahun 2011-2013 adalah sebesar 64,51% yang tergolong masih cukuprendah. Hasil penelitian ini menemukan bahwa karakteristik pemerintah daerahyang terdiri dari umur administratif pemerintah daerah dan kekayaan pemerintahdaerah berpengaruh positif terhadap tingkat pengungkapan LKPD. Untuk temuanaudit dengan metode lag effect yang terdiri dari tingkat penyimpangan keuangandan jumlah temuan audit atas kelemahan sistem pengendalian internal memilikipengaruh negatif terhadap tingkat pengungkapan LKPD. Populasi, diferensiasifungsional, dan jumlah temuan audit atas ketidakpatuhan perundang-undangantidak mempunyai pengaruh terhadap tingkat pengungkapan LKPD.;This research aims to analyze the effect of Local Government characteristic andaudit findings on financial statement disclosure. This research used fixed effectbalanced panel method with sample total is 1167 financial statement of LocalGovernments District/City for 2011-2013. The average of Local Governmentfinancial statement disclosure level is 64,51% that is quite low. This result of thisstudy shows that administrative age and wealth of the local government havepositive significant effect on the local government financial statement disclosure.Audit findings with lag effect method consist of the level of financial irregularitiesand internal controls system have negative significant effect on the localgovernment financial statement dislosure. Population, functional differentiationand constitution have no effect on the local government financial statementdisclosure.;This research aims to analyze the effect of Local Government characteristic andaudit findings on financial statement disclosure. This research used fixed effectbalanced panel method with sample total is 1167 financial statement of LocalGovernments District/City for 2011-2013. The average of Local Governmentfinancial statement disclosure level is 64,51% that is quite low. This result of thisstudy shows that administrative age and wealth of the local government havepositive significant effect on the local government financial statement disclosure.Audit findings with lag effect method consist of the level of financial irregularitiesand internal controls system have negative significant effect on the localgovernment financial statement dislosure. Population, functional differentiationand constitution have no effect on the local government financial statementdisclosure.;This research aims to analyze the effect of Local Government characteristic andaudit findings on financial statement disclosure. This research used fixed effectbalanced panel method with sample total is 1167 financial statement of LocalGovernments District/City for 2011-2013. The average of Local Governmentfinancial statement disclosure level is 64,51% that is quite low. This result of thisstudy shows that administrative age and wealth of the local government havepositive significant effect on the local government financial statement disclosure.Audit findings with lag effect method consist of the level of financial irregularitiesand internal controls system have negative significant effect on the localgovernment financial statement dislosure. Population, functional differentiationand constitution have no effect on the local government financial statementdisclosure.;This research aims to analyze the effect of Local Government characteristic andaudit findings on financial statement disclosure. This research used fixed effectbalanced panel method with sample total is 1167 financial statement of LocalGovernments District/City for 2011-2013. The average of Local Governmentfinancial statement disclosure level is 64,51% that is quite low. This result of thisstudy shows that administrative age and wealth of the local government havepositive significant effect on the local government financial statement disclosure.Audit findings with lag effect method consist of the level of financial irregularitiesand internal controls system have negative significant effect on the localgovernment financial statement dislosure. Population, functional differentiationand constitution have no effect on the local government financial statementdisclosure.;This research aims to analyze the effect of Local Government characteristic andaudit findings on financial statement disclosure. This research used fixed effectbalanced panel method with sample total is 1167 financial statement of LocalGovernments District/City for 2011-2013. The average of Local Governmentfinancial statement disclosure level is 64,51% that is quite low. This result of thisstudy shows that administrative age and wealth of the local government havepositive significant effect on the local government financial statement disclosure.Audit findings with lag effect method consist of the level of financial irregularitiesand internal controls system have negative significant effect on the localgovernment financial statement dislosure. Population, functional differentiationand constitution have no effect on the local government financial statementdisclosure., This research aims to analyze the effect of Local Government characteristic andaudit findings on financial statement disclosure. This research used fixed effectbalanced panel method with sample total is 1167 financial statement of LocalGovernments District/City for 2011-2013. The average of Local Governmentfinancial statement disclosure level is 64,51% that is quite low. This result of thisstudy shows that administrative age and wealth of the local government havepositive significant effect on the local government financial statement disclosure.Audit findings with lag effect method consist of the level of financial irregularitiesand internal controls system have negative significant effect on the localgovernment financial statement dislosure. Population, functional differentiationand constitution have no effect on the local government financial statementdisclosure.]"

"Penelitian ini bertujuan untuk menganalisis pengaruh temuan audit, tindak lanjut hasil pemeriksaan, dan kualitas sumber daya manusia terhadap opini audit melalui tingkat pengungkapan laporan keuangan Kementerian/Lembaga. Variabel kualitas sumber daya manusia terdiri dari kapasitas operator pengelola keuangan dan latar belakang pendidikan pimpinan Kementerian/Lembaga. Jumlah sampel yang digunakan dalam penelitian ini adalah 74 Kementerian/Lembaga dari tahun 2010-2013. Hasil penelitian ini menunjukkan bahwa rata-rata tingkat pengungkapan laporan keuangan dari tahun 2010-2013 adalah 45.39%. Hasil penelitian membuktikan bahwa temuan audit, tindak lanjut hasil pemeriksaan, kapasitas operator pengelola keuangan berpengaruh positif terhadap opini audit melalui tingkat pengungkapan laporan keuangan. Namun, latar belakang pendidikan pimpinan Kementerian/Lembaga tidak memiliki pengaruh terhadap opini audit melalui tingkat pengungkapan laporan keuangan.

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The purpose of this research to analyze the effect audit findings, the follow up of audit recommendation, and quality of human resources on the audit opinion with disclosure level of financial statements of the Ministries/Institutions as intervening variable. The quality of human resources variable consist of the capacity of the operator and the educational background of the leadership Ministries/Institutions. The samples of this research were 74 Ministries/Institutions.

The results showed that average of disclosure level of financial statement during 2010-2013 are 45.39%. The results prove that audit findings, follow up of audit recommendation, the human resources of capacity of the operator?s have positive effect on audit opinion through disclosure level of financial statements. However, the educational background of leadership Ministries/Institutions are proved to have no effect on audit opinion with the disclosure level of financial statements as intervening variable."

"Laporan magang ini bertujuan untuk mengevaluasi prosedur audit yang dilakukan atas akun Kas pada PT ABC, yaitu perusahaan yang bergerak di bidang e-commerce penjualan mobil bekas. Serangkaian prosedur audit dilakukan demi memperoleh keyakinan atas laporan keuangan dan sebagai acuan untuk memberikan opini audit. Audit juga dilakukan untuk melihat kesesuaian praktik akuntansi PT ABC dengan standar akuntansi yang berlaku di Indonesia, serta menilai pengendalian internal perusahaan apakah sudah berjalan dengan baik. Evaluasi dilakukan dengan membandingkan prosedur audit yang telah dilakukan dengan standar audit yang berlaku di Indonesia. Hasil dari evaluasi menunjukkan bahwa praktik audit lapangan atas akun kas di PT ABC yang dilakukan oleh KAP KIT telah sesuai dengan standar audit yang berlaku di Indonesia. Hasil evaluasi menyimpulkan bahwa KAP KIT telah melaksanakan prosedur substantif atas akun kas secara tepat sesuai dengan teori dan standar berlaku. Laporan ini juga membahas hasil refleksi diri penulis selama magang dan menghasilkan tindak lanjut untuk perbaikan diri penulis selanjutnya.

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This internship report aims to evaluate the audit procedures carried out on the Cash account at PT ABC, which is a company engaged in e-commerce selling used cars. A series of audit procedures are carried out in order to obtain assurance on the financial statements and as a reference for providing an audit opinion. An audit was also conducted to see the suitability of PT ABC's accounting practices with accounting standards applicable in Indonesia, as well as to assess whether the company's internal controls were running well. The evaluation is carried out by comparing the audit procedures that have been carried out with auditing standards that apply in Indonesia. The results of the evaluation show that the practice of field audits of cash accounts at PT ABC conducted by KAP KIT is in accordance with auditing standards that apply in Indonesia. The evaluation results conclude that KAP KIT has carried out substantive procedures for cash accounts appropriately in accordance with applicable theory and standards. This report also discusses the results of the author self-reflection during the internship and produces follow-ups for further self-improvement of the author."

"Laporan magang ini bertujuan untuk mengevaluasi prosedur audit yang dilakukan atas akun Kas pada PT ABC, yaitu perusahaan yang bergerak di bidang e-commerce penjualan mobil bekas. Serangkaian prosedur audit dilakukan demi memperoleh keyakinan atas laporan keuangan dan sebagai acuan untuk memberikan opini audit. Audit juga dilakukan untuk melihat kesesuaian praktik akuntansi PT ABC dengan standar akuntansi yang berlaku di Indonesia, serta menilai pengendalian internal perusahaan apakah sudah berjalan dengan baik. Evaluasi dilakukan dengan membandingkan prosedur audit yang telah dilakukan dengan standar audit yang berlaku di Indonesia. Hasil dari evaluasi menunjukkan bahwa praktik audit lapangan atas akun kas di PT ABC yang dilakukan oleh KAP KIT telah sesuai dengan standar audit yang berlaku di Indonesia. Hasil evaluasi menyimpulkan bahwa KAP KIT telah melaksanakan prosedur substantif atas akun kas secara tepat sesuai dengan teori dan standar berlaku. Laporan ini juga membahas hasil refleksi diri penulis selama magang dan menghasilkan tindak lanjut untuk perbaikan diri penulis selanjutnya.

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This internship report aims to evaluate the audit procedures carried out on the Cash account at PT ABC, which is a company engaged in e-commerce selling used cars. A series of audit procedures are carried out in order to obtain assurance on the financial statements and as a reference for providing an audit opinion. An audit was also conducted to see the suitability of PT ABC's accounting practices with accounting standards applicable in Indonesia, as well as to assess whether the company's internal controls were running well. The evaluation is carried out by comparing the audit procedures that have been carried out with auditing standards that apply in Indonesia. The results of the evaluation show that the practice of field audits of cash accounts at PT ABC conducted by KAP KIT is in accordance with auditing standards that apply in Indonesia. The evaluation results conclude that KAP KIT has carried out substantive procedures for cash accounts appropriately in accordance with applicable theory and standards. This report also discusses the results of the author self-reflection during the internship and produces follow-ups for further self-improvement of the author."