Evaluasi Kinerja dan Pemberian Opini BPK atas Laporan Keuangan


This study aims to obtain empirical evidence that explains the influence of the Ministry’s Financial Performance on BPK Opinion. The dependent variable of the Republic of Indonesia BPK Opinion is proxied to be WTP, WDP, TW, and TMP while the independent variable is proxied into four Financial Performance indicators consisting of Income Effectiveness, Efficiency Expenditure, Liquidity Ratio and Solvability Ratio. This study uses linear regression analysis. The population in this study were 34 Audited Financial Reports and BPK Audit Report on Ministries in Indonesia from 2015 to 2017. The samples in this study amounted to 102 Audited Financial Reports at 34 Ministries in Indonesia. The research data was obtained from the publication of the BPK RI Information and Documentation Management Officer. The results provide that Income Effectiveness, Liquidity Ratio and Solvability Ratio did not significantly influence on BPK Opinion. While efficiency of ministry expenditure has a significant effect on the provision of BPK Opinion on the Ministry’s Financial Statements in Indonesia.

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