Keterangan :
Tabel Rincian Opini atas LKKL dan LKBUN| No. | BA | Kementerian/Lembaga | Opini BPK atas LKKL | ||||
| No. | BA | Kementerian/Lembaga | 2017 | 2018 | 2019 | 2020 | 2021 |
| 1 | 1 | Majelis Permusyawaratan Rakyat | WTP | WTP | WTP | WTP | WTP |
| 2 | 2 | Dewan Perwakilan Rakyat | WTP | WTP | WTP | WTP | WTP |
| 3 | 3 | Badan Pemeriksa Keuangan | WTP | WTP | WTP | WTP | WTP |
| 4 | 4 | Mahkamah Agung | WTP | WTP | WTP | WTP | WTP |
| 5 | 5 | Kejaksaan RI | WTP | WTP | WTP | WTP | WTP |
| 6 | 6 | Sekretariat Negara | WTP | WTP | WTP | WTP | WTP |
| 7 | 7 | Kementerian Dalam Negeri | WTP | WTP | WTP | WTP | WTP |
| 8 | 8 | Kementerian Luar Negeri | WTP | WTP | WTP | WTP | WTP |
| 9 | 9 | Kementerian Pertahanan | WDP | WTP | WTP | WTP | WTP |
| 10 | 10 | Kementerian Hukum dan HAM | WTP | WTP | WTP | WTP | WTP |
| 11 | 11 | Kementerian Keuangan | WTP | WTP | WTP | WTP | WTP |
| 12 | 12 | Kementerian Pertanian | WTP | WTP | WTP | WTP | WTP |
| 13 | 13 | Kementerian Perindustrian | WTP | WTP | WTP | WTP | WTP |
| 14 | 14 | Kementerian ESDM | WTP | WTP | WTP | WTP | WTP |
| 15 | 15 | Kementerian Perhubungan | WTP | WTP | WTP | WTP | WTP |
| 16 | 16 | Kementerian Pendidikan dan Kebudayaan | WTP | WTP | WTP | WTP | WTP |
| 17 | 17 | Kementerian Kesehatan | WTP | WTP | WTP | WTP | WTP |
| 18 | 18 | Kementerian Agama | WTP | WTP | WTP | WTP | WTP |
| 19 | 19 | Kementerian Ketenagakerjaan | WTP | WTP | WTP | WTP | WDP |
| 20 | 20 | Kementerian Sosial | WTP | WTP | WTP | WDP | WTP |
| 21 | 21 | Kementerian Lingkungan Hidup dan Kehutanan | WTP | WTP | WTP | WTP | WTP |
| 22 | 22 | Kementerian Kelautan dan Perikanan | TMP | WTP | WTP | WDP | WTP |
| 23 | 23 | Kementerian Pekerjaan Umum dan Perumahan Rakyat | WTP | WDP | WTP | WTP | WTP |
| 24. | 24 | Kementerian Koordinator Bidang Politik Hukum dan Keamanan | WTP | WTP | WTP | WTP | WTP |
| 25 | 25 | Kementerian Koordinator Bidang Perekonomian | WTP | WTP | WTP | WTP | WTP |
| 26. | 26 | Kementerian Koordinator bidang Pembangunan Manusia dan Kebudayaan | WTP | WTP | WTP | WTP | WTP |
| 27 | 27 | Kementerian Pariwisata | WTP | WTP | WTP | WTP | WTP |
| 28 | 28 | Kementerian BUMN | WTP | WTP | WTP | WTP | WTP |
| 29 | 29 | Badan Riset dan Inovasi Nasional 5) | WTP | WTP | WTP | WTP | WDP |
| 30 | 30 | Kementerian Koperasi dan Usaha Kecil Menengah | WTP | WTP | WTP | WTP | WTP |
| 31. | 31 | Kementerian Pemberdayaan Perempuan dan Perlindungan Anak | WTP | WTP | WTP | WTP | WTP |
| 32. | 32 | Kementerian Pendayagunaan Aparatur Negara dan Reformasi Birokrasi | WTP | WTP | WTP | WTP | WTP |
| 33 | 33 | Badan Intelijen Negara | WTP | WTP | WTP | WTP | WTP |
| 34 | 34 | Badan Siber dan Sandi Negara | WTP | WTP | WDP | WTP | WTP |
| 35 | 35 | Dewan Ketahanan Nasional | WTP | WTP | WTP | WTP | WTP |
| 36 | 36 | Badan Pusat Statistik | WTP | WTP | WTP | WTP | WTP |
| 37 | 37 | Kementerian Perencanaan Pembangunan Nasional/Badan Perencanaan Pembangunan Nasional | WTP | WTP | WTP | WTP | WTP |