Kspi, Ktppu, TLRHP Dan Opini BPK Atas Laporan Keuangan Pemerintah Daerah

KSPI, KTPPU, TLRHP and Opinion of BPK on Local Government FinancialReport. The objectives of this research are to identify and analyze the influence of InternalControl System (KSPI), Findings of Disobedience to Legislation (KTPPU) and Follow-upRecommendation of Examination Result (TLRHP) to BPK's opinion. Population and sample inthis research are Province LKPD Entity and 12 Regency / City in Riau Province which becomeobject of Inspection of Financial Statement (LK) and Inspection with Specific Purposes (PDTT) byBPK Representative of Riau Province 2010 - 2016. Analytical tool used is multiple linearregression. The results showed that partially independent variables consisting of KSPI findings,KTPPU and TLRHP findings have a significant influence on BPK's opinion on provincial LKPDand 12 districts / cities in Riau Province in 2010-2016. While simultaneously, the influence of thethree independent variables on the dependent variable is equal to 74.7%. Thus, there are still25.3% more other factors that influence the CPC Opinion outside the regression model.