Unqualified Audit Opinions and Their Role in Promoting Transparent, Accountable, and Just Governance Reform

https://doi.org/10.29303/ius.v13i2.1713

Authors

  • Bachrul Amiq Faculty of Law, State University of Surabaya, Indonesia
  • Fathul Hamdani Faculty of Law, University of Dr. Soetomo, Indonesia
  • Wahyu Prawesthi Faculty of Law, University of Dr. Soetomo, Indonesia
  • Muhammad Yustino Aribawa Faculty of Law, University of Dr. Soetomo, Indonesia
  • Ildar Begishev Department of Criminal Law and Procedure, Kazan Innovative University, Russia

Keywords:

Unqualified, Governance, Transparency, Accountability, Bureaucratic Reform

Abstract

This study examines the effect of the Supreme Audit Agency (BPK) audit results with an unqualified opinion (WTP) on efforts to improve clean governance in Indonesia. The WTP opinion shows that the financial statements of government entities have been prepared by applicable accounting standards and regulations. Using a normative legal research approach, this study examines the relevance of the WTP opinion as the main indicator of transparency, accountability, and integrity in state financial management. The results show that the WTP opinion has a positive impact in increasing transparency and accountability, strengthening supervision and efficiency of financial management, reducing the potential for corruption, and building public trust in the government. In addition, the WTP opinion also encourages bureaucratic reform through technology adoption, strengthening human resources, and more effective budget planning. This research emphasizes the importance of WTP opinion as a strategic tool in realizing good and sustainable governance.

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Published

2025-08-25

How to Cite

Amiq, B., Hamdani, F., Prawesthi, W., Aribawa, M. Y., & Begishev, I. (2025). Unqualified Audit Opinions and Their Role in Promoting Transparent, Accountable, and Just Governance Reform. Jurnal IUS Kajian Hukum Dan Keadilan, 13(2), 457–474. https://doi.org/10.29303/ius.v13i2.1713

Issue

Vol. 13 No. 2 (2025): Jurnal IUS Kajian Hukum dan Keadilan

Section

Articles
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Copyright (c) 2025 Bachrul Amiq, Fathul Hamdani, Wahyu Prawesthi, Muhammad Yustino Aribawa, Ildar Begishev

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