FAKTOR YANG MENYEBABKAN OPINI AUDITOR ATAS LAPORAN KEUANGAN WAJAR DENGAN PENGECUALIAN

Abstract

The purpose of this research is to find out and to analyze the factor which makes auditor give fair with exception
opinion on financial statement of the Municipality Government of Surabaya in 2010 and 2011. The method has
been carried out by using qualitative method whereas the data analysis technique has been carried out by using
descriptive analysis. The researcher has been conducted the qualitative approach because she does not prove a
hypothesis, but to find out financial statement of Municipality Government of Surabaya to obtain fair with
exception opinion.It has been found from the result of this research that the financial statement of Municipality
Government of Surabaya in 2010 and 2011 which has obtained fair with exception opinion has been caused by
the presentation of tax receivables has not been presented in conform with the amount of net value which can be
realized, the revenue and expenditure which is related to the construction and the maintenance of utility
network has not been run by using the local budget government mechanism, and the Municipality Government
of Surabaya has not been able to show the evidence of the possession and ownership on ladder truck Firefighting
minimum 52m based on the procurement in 2010.On the Financial Statement of Municipality Government of
Surabaya in 2010, the factor which makes fair with exception opinion has been obtained is more dominant to the
weaknesses of internal control system. Meanwhile, in 2011 is more dominant on non-compliance factor to the
rules and regulations.
Keywords:Fair with exception, disclosure, financial statement of municipality government.