EVALUASI PENGEMBANGAN INDIKATOR KINERJA STUDI KASUS DI BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN (BPKP)
| Main Authors: | , Bambang Wijanarko, , Dr. Rusdi Akbar, M.Sc. |
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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/123441/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=63552 |
Daftar Isi:
- Economic crisis in late 20th centuries brought awareness that government has failed to applied good government principles. The awareness had encourage government to reform public sector management that indicated by issuance UU No. 25/2004 concerning National Planning Development System and President Instruction (Inpres) No. 7/1999 concerning Performance Accontability of Government Institution (LAKIP). The performance report is a report that containing the achievement of strategic plan that has been set previously. It�s contains the achievement of outcomes program and ouputs activities compared to the plan. The study aimed to evaluate logical relationship of performance indicators in central government�s internal audit department strategic planning. The relationship include establishment of program and activities, determination of funding requirement, relationship between program and activities, relationship between outcome and outputs, relationship between outcome indicators and output indicators, and relationship between output and sub-activities. The study is also aimed to assess the feasibility of outcome indicators that used as performance indicators of central government�s internal audit department. The study found that performance indicator of central government�s internal audit department have not shown a logical relationship. Outcome indicator : �percentage of financial report of central and local government that gets qualified opinion� and �percentage of recommendation that were followed� are suitable to be used as performance indicator of central government�s internal audit department, but in implementation required some adjustments. Outcome indikator : percentage of financial report of loan project that got unqualified opinion� and percentage of local government�s firm that gets good in performance� showed ambiguous role as an internal auditor or an external auditor.