摘要：This study developed a statistical model of non-compliance reporting provisions of law and control of the system of internal control findings BPK. BPK is abbreviation for Badan Pemeriksa Keuangan, the Supreme Audit Agency in Republic of Indonesia. The purpose of this study was to analyze the factors that affect the outcome of the Supreme Audit Agency audit opinion received by the local government. This study has selected 371 samples to the local government for the year 2012. Research uses financial statement data in the form of government in 2012 soft copy of the Supreme Audit Agency and other publications. The results showed that non-compliance reporting provisions of low and system of internal control weakness has significant effect on the administration of the BPK audit opinion.
关键词：Agency Theory; The System of Internal Control; Compliance on the Implementation and BPK Audit Opinion
