ANALISIS DAMPAK REVIU INSPEKTORAT TERHADAP KUALITAS AKUNTABILITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (LKPD) KAB. MINAHASA TENGGARA TA 2010 DAN 2011
DOI:
https://doi.org/10.32400/ja.4936.3.1.2014.1-13Abstract
ABSTRAK
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Penelitian ini bertujuan untuk mengetahui mekanisme reviu Laporan Keuangan Pemerintah Daerah oleh Inspektorat Kabupaten Minahasa Tenggara pada setiap tahap perencanaan pelaksanaan dan pelaporan. Berdasarkan hasil penelitian ini, pelaksanaan reviu LKPD oleh Inspektorat Tahun Anggaran 2010 dan 2011 belum memberikan dampak signifikan terhadap peningkatan akuntabilitas LKPD. Pemerintah Daerah Kabupaten Minahasa Tenggara harus menyiapkan langkah-langkah perbaikaan mekanisme reviu pada setiap tahap perencaanaan, pelaksanaan dan pelaporan dengan mengikuti standar pedoman reviu (Peraturan Menteri Dalam Negeri Nomor 4 Tahun 2008), pendidikan dan pelatihan tenaga Inspektorat melalui koordinasi dengan BPKP, pemenuhan kuantitas, kualitas dan standar SDM Inspektorat serta identifikasi setiap permasalahan yang telah menyebabkan disclaimer opinion LKPD TA 2010 dan 2011 sebagai prioritas penentuan langkah perbaikan melalui koordinasi dengan pihak DPPKAD dan BPK RI.
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Kata Kunci :Â Reviu Inspektorat, Akuntabilitas, Laporan Keuangan Pemerintah Daerah (LKPD)
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ABSTRACT
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This study aims to determine the mechanism of review of financial statements the Government Financial Reportby InspektoratKab. Minahasa Tenggara at every stage of planning, execution and reporting. Based on these results, the implementation of Review LKPD by Inspektorat for Year 2010 and 2011 has not been a significant impact on increasing accountability LKPD. The Goverment Minahasa Tenggara should prepare measures improvement review of mechanisms at each stage planning, execution and reporting standards by following the guideline of Review (Peraturan Menteri Dalam Negeri No. 4 Tahun 2008), the education and training Inspektorat personnel in coordination with BPK, fulfillment quantity, human resources and quality standards as well as the identification of any problems Inspektorat which has led disclaimer opinions LKPD year 2010 and 2011 as a priority determining corrective actions in coordination with the DPPKAD and BPK RI.
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Keywords: Review Inspektorat, Accountability, Government Finance Report (LKPD)
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