Factors influencing audit opinion of the Indonesian municipal governments’ financial statements

This study aims to obtain empirical evidence whether the criteria of forming an audit opinion have been significantly effecting audit opinion of municipal government financial statements in Indonesia. The considerations for expressing audit opinion are the deficiency in the internal control system (...

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Auteurs principaux: Bambang Pamungkas, Reisya Ibtida, Cendy Avrian
Format: article
Langue:EN
Publié: Taylor & Francis Group 2018
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Accès en ligne:https://doaj.org/article/9a73599b83d8484f9436f20c692390b0
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