The Influence of Audit Opinions and BPK Audit Findings on Performance North Sumatra High Prosecutor's Office

Accountability and transparency of financial management of government agencies are the main focus, especially in the context of the role of the Audit Board of Indonesia (BPK) as a supervisor and examiner of state finances. This study analyzes the influence of BPK audit opinions and findings on the performance of the North Sumatra High Prosecutor's Office in managing state finances. This descriptive qualitative study uses primary data collected directly from the North Sumatra High Prosecutor's Office through interviews and observations. The focus of the study is the role of BPK in improving the performance of the North Sumatra High Prosecutor's Office. The results of the study indicate that BPK audit opinions and findings have a positive influence on the performance of the North Sumatra High Prosecutor's Office. This study is expected to contribute to understanding the relationship between audit opinions, BPK findings, and the performance of the North Sumatra High Prosecutor's Office.