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The result of evaluation in the first year of accrual basis accounting implementation describes variety of accrual levels among local governments that received unqualified opinion (Ismiyati, 2016). Variety of accrual level indicates high and low quality levels of local government implementation of accrual based accounting. This research aims to analyze the quality of accrual accounting considerations in the formulation of opinions of the Supreme Audit Board Representative Province XYZ who gave unqualified opinion to the local governments.

Data were collected through interviews with team leader and technical controllers involved in the financial audit and opinion formulation to construct meaning accrual accounting quality considerations in the formulation of opinions. The research result showed that the quality of accrual accounting did not affect the opinion on Local Government Finance Report (LKPD). High and low accruals levels reflecting  recognition and recording of transactions on a timely basis, monthly, semiannual, annual, and not accrual did not affect the opinions given. It refers to the Law No. 15 of 2004, that opinion based on the presentation of financial statements is not in the process of preparing the financial statements. This research was conducted in the first year of implementation of accrual accounting, so that in formulating the opinions they put forward the professional judgment of the auditor. This research contributes as a signal that reflects the quality of opinions given in the first year of implementation of accrual based accounting.

Formulating opinions; Quality of Accrual Accounting; The Supreme Audit Board; Government Accounting Standards