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  "name": "opini-laporan-keuangan",
            
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  "notes": "opini laporan keuangan adalah pernyataan profesional oleh 
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  "notes": "opini laporan keuangan adalah pernyataan profesional oleh 
            
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auditor atas hasil pemeriksaan laporan keuangan pemerintah daerah. Tim 
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auditor atas hasil pemeriksaan laporan keuangan pemerintah daerah. Tim 
            
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auditor yg di maksud adalah badan pemeriksa keuangan RI yang 
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auditor yg di maksud adalah badan pemeriksa keuangan RI yang 
            
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pernyataan profesinya atas LKPD dibagi dalam 4 tingkatan yakni : Tidak 
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pernyataan profesinya atas LKPD dibagi dalam 4 tingkatan yakni : Tidak 
            
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Wajar, disclaimer atau tdk memberikan pendapat, Wajar dengan 
21
Wajar, disclaimer atau tdk memberikan pendapat, Wajar dengan 
            
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pengeculian (WDP) dan WTP wajar tanpa pengecualian.",
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pengeculian (WDP) dan WTP wajar tanpa pengecualian.",
            
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