PERAN AUDITOR INTERNAL DALAM MEWUJUDKAN KEPATUHAN ORGANISASI PERANGKAT DAERAH (OPD) DI BIDANG PENATAUSAHAAN KEUANGAN PADA KANTOR INSPEKTORAT KABUPATEN MINAHASA UTARA
Abstract
The role of internal audit in this case is that government internal auditors play an important role in the government system, namely as a supervisory function where the internal auditors are given the responsibility of examining, evaluating and carrying out the supervisory function. This study aims to determine the role of the Inspectorate as an internal government auditor in realizing the compliance of Regional Apparatus Organizations (OPD) in the field of financial administration. Data collection techniques using interviews and documentation. Based on the research results, it is known that the Inspectorate of North Minahasa Regency as the government's internal auditor has a very important role in supervising the financial administration sector. This is evidenced by the implementation of the supervisory function in internal audit, namely planning the supervision program, formulating policies and monitoring facilities as well as examining, investigating, testing and evaluating the supervisory duties as well as monitoring performance and finance by the Regional Apparatus Organization (OPD) in North Minahasa Regency. Apart from overseeing and examining the government internal auditors also play a role in detecting fraud.
Keywords
Full Text:
PDFReferences
Ardiyanti, M. T., Djasuli, M., & Harwida, G. A. (2016). Peran Inspektorat Kabupaten Sumendep dalam pengawasan pengadaan barang milik daerah. Jurnal Paramator, 9(1), 1-7. https://journal.trunojoyo.ac.id/pamator/article/view/3362
Bahri, S. (2016). Pengantar akuntansi. Yogyakarta: Andi.
Erlina., Rambe, O.S., & Rasdianto. (2015). Akuntansi keuangan daerah berbasis akrual. Jakarta: Salemba Empat.
Fransiska, K., & Betri. (2014). Pengaruh independensi, pengalaman kerja, kompetensi, dan etika auditor terhadap kualitas audit (Studi kasus pada Kantor Akuntan Publik di Kota Palembang). Jurnal akuntansi, 1-12. https://docplayer.info/32323865-Fransiska-kovinna-betri-jurusan-akuntansi-stie-mdp.html
Kartikahadi, H., Sinaga, R. U., Syamsul, M., & Siregar, S.V. (2016). Akuntansi keuangan berdasarkan SAK berbasis IFRS. Jakarta: IAI.
Damopoli, M. G., Rengkung, L. R., & Ngangi, C. R. (2017). Fungsi pengawasan Inspektorat terhadap perangkat daerah pemerintah Kota Manado. 13(1), 269-276. https://doi.org/10.35791/agrsosek.13.1A.2017.16146
Mulyadi. (2017). Sistem akuntansi. Jakarta: Salemba Empat.
Oktavia, M. (2005). Analisis faktor-faktor yang memotivasi pemilihan karir bagi mahasiswa akuntansi (Studi kasus pada Universitas Widyatama). http://repository.widyatama.ac.id/xmlui/handle/123456789/584
Pangkey, I., & Pinatik, S. (2015). Analisis efektivitas dan efisiensi anggaran belanja pada Dinas Kebudayaan dan Pariwisata Provinsi Sulawesi Utara. Jurnal EMBA, 3(4), 33-34. https://ejournal.unsrat.ac.id/index.php/emba/article/view/10581
Ratmono, D., & Sholihin, M. (2015). Akuntansi keuangan daerah berbasis akrual. Edisi Pertama. Yogyakarta: UPP STIM YKPN.
Raya, C. F. (2016). Pengaruh profesionalisme, etika profesi, dan independensi auditor terhadap pertimbangan tingkat materialitas. https://www.semanticscholar.org/author/122907361
Rusdiana., & Saptaji, A. (2018). Auditing syariah akuntabilitas sistem pemeriksaan laporan keuangan. Bandung: CV. Pustaka Setia.
Siradja, N. G., Alam, A. S., & Samsu, S. (2015). Analisis pelaksanaan pengawasan Inspektorat Daerah terhadap kinerja Badan Pengawasan Kepegawaian Daerah Kota Baubau. Jurnal Ilmu Pemerintahan, 5(2), 75-84. https://journal.unhas.ac.id/index.php/government/article/view/1361
Wibowo. (2016). Manajemen kinerja. Edisi Kelima. Jakarta: PT. Rajagrafindo Persada.
Wijayanto, P. A. (2017). Pengaruh kompetensi, independensi, profesionalisme auditor internal pemerintah terhadap kualitas audit (Studi kasus pada auditor perwakilan Badan Pengawasan Keuangan dan Pembangunan Daerah Istimewa Yogyakarta). 5(8). http://eprints.uny.ac.id/55608
DOI: https://doi.org/10.32400/gc.15.4.30283.2020
Refbacks
- There are currently no refbacks.
![Creative Commons License](https://i.creativecommons.org/l/by-nc/4.0/88x31.png)
The articles in Going Concern : Jurnal Riset Akuntansi is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.