East Kalimantan Province Regional Government’s Sustainability Strategy in Achieving Unqualified Opinion (UQO)
Abstract
The audit results of the Indonesian Financial Audit Agency for eight consecutive years in the province of East Kalimantan, which has ten districts and cities, showed that they are an unqualified opinion (UQO). Based on this information, the researchers became curious and wondered what strategy the regional government was implementing so that over the next year in a row, the majority of the Republic of Indonesia Financial Audit Agency (FAA) audit results would achieve an UQO. This research aimed to assess the extent of the strategy adopted by the regional government of Kalimantan province in obtaining an unqualified opinion on the results of audits conducted by the government’s external auditor, in this case the Supreme Audit Office of the Republic of Indonesia and what methods were adopted to maintain the sustainability opinion (SAU). This research used a qualitative method with the Fishbone Model, which was followed by interviews with the Head of the Regional Financial Management Agency in each district and city and the province of East Kalimantan, as well as each Head of Division, Head of Section, and Staff in charge of Regional Accounting and Finance from each head. The research results show that the participation of all components is a central element in UQO. This shows that the results of the audit from the Indonesian Financial Audit Agency have had an impact on public trust in the financial accounting management of regional governments in the Kalimantan province. The main findings of this study are as follows. First, from the aspect of the method, the authors have never found research entitled like this article, using a Qualitative Approach with the Fish Bone Model, then elaborated into sixteen elements.
Keywords: sustainability; local government; unqualified opinion
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