Analisis Dampak Reviu Inspektorat Terhadap Kualitas Akuntabilitas Laporan Keuangan Pemerintah Daerah (LKPD) Kab. Minahasa Tenggara TA 2010 dan 2011
Journal Title: Jurnal Accountability - Year 2014, Vol 3, Issue 1
Abstract
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.
Authors and Affiliations
Agus Prasetyo, Sifrid S. Pangemanan
Keywords
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- EP ID EP367172
- DOI 10.32400/ja.4936.3.1.2014.1-13
- Views 44
- Downloads 0
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