Fungsi LHP Atas LKPD Terhadap Opini Audit Tahun 2021 pada Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Sumatera Utara

Abstract

The Audit Board of the Republic of Indonesia Representative for North Sumatra has the authority to examine the finances of the regional government financial reports, state government financial reports to anticipate acts of corruption or government non-compliance with the budget that has been set or non-material. This study aims to provide benefits for the reader that the importance of the results of the examiner's report is to find out the findings, recommendations and problems in each entity examined. Research methods from the results of interviews produce secondary data which is recommended, this research is a qualitative method that explains the function of the examiner's report on local government financial reports. From the results of the research, the authors conclude that the auditor's report is very useful in determining the audit opinions of each audited entity and producing findings and recommendations on deviating issues based on reports provided by the regional government and those examined by BPK directly. The function of the examiner's report on local government financial reports aims to find out the performance of the local government examined by the BPK whether the local government has carried out its duties properly and has not resulted in acts of fraud or corruption.