Michael King, Hari Setiyawati, Ratna Mappanyuki


Abstract. This study aims to analyze the effect of the application of the government's internal control system to the achievements of Auditor Opinions moderated by the application of Government Accounting Standards. The method of determining the sample used is the purposive sampling method. Respondents in this study were the Head of Subdivision of Finance and Treasurer / Administration who were directly involved in the preparation of 59 financial statements.

The benefit of this study is to contribute scientifically to public sector accounting science and solve problems for local governments in the implementation of tasks, namely understanding the Government's Internal Control System with the attainment of opinions on local government financial reports and the importance of implementing Government Accounting Standards. The results of this study prove that the application of the government internal control system has an effect on the achievement of auditor opinion, whereas if moderated the application of Government Accounting Standards it also significantly influences the achievement of auditor opinion so that this moderation is quasi-moderating ie through moderating variables will more significantly achieve unqualified opinion.

Keywords: Auditor Opinion, Government Accounting Standards, Internal Control System.

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