EVALUASI PELAKSANAAN REVIU ATAS LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI PADA INSPEKTORAT KOTA PAYAKUMBUH)
| Main Authors: | , SETRIA DONA, , Prof. Dr. Slamet Sugiri, M.B.A., Ak., CMA |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2013
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/122709/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=62813 |
Daftar Isi:
- The writer started this study because review is essential for the basis of writing statement of responsibility by regional head on the financial statement by the regional government. Besides, auditing firm (BPK) found out that the Inspectorate of Payakumbuh Town was not professional in doing the review of such reports. This study aims to measure the suitability level of the review done by the Inspectorate of Payakumbuh and Permendagri No. 4 Year 2008 and to find out the problems that appear in doing the review. This study is a case study with a descriptive analysis technique. Data were collected through interview and documentation. Evaluation was done to three different review indicators, namely planning, performing, and and reporting. The result shows that review done by the government of Payakumbuh has not reached 100% suitability. The suitability level of the review done between 2011 and 2013 is in the category of �quite suitable� at 41% suitability in 2011, 58% in 2012 and 42& in 2013. The nonoptimal review by the Inspectorate of Payakumbuh is due to the limited human resource, time constraint, and unfinished financial statement that is going to be reviewed.