This study aims to obtain empirical evidence whether the criteria of forming an audit opinion have been significantly effecting audit opinion of municipal government financial statements in Indonesia. The considerations for expressing audit opinion are the deficiency in the internal control...

The Regional Governments' Financial Statements in Indonesia that have obtained unqualified opinions had increased in recent years. However, the audit findings on the local government's financial reports have also increased. Those conditions have motivated us to empirically analyze the factors...

The study aims to assess the quality of disclosure in performance of the local administration report (LAR) in the local government which is published on the websites. Quality criteria are based on: (1) the information that should be disclosed according to the regulations; and (2) the...