scholarly journals Analisis Kendala Penyelesaian Tindak Lanjut Hasil Pemeriksaan BPK Pada Pemerintah Provinsi Gorontalo

2017 ◽  
Vol 8 (1) ◽  
Author(s):  
RAHMI RAMADHAN PONGOLIU ◽  
DAVID SAERANG ◽  
HENDRIK MANOSSOH
Keyword(s):  
Internal Control ◽  
Financial Management ◽  
Internal Audit ◽  
Provincial Government ◽  
Regional Government ◽  
Audit Process ◽  
Study Approach ◽  
The Government ◽  
The Right

Abstrack. Follow-up audit results is one indicator to determine the successful of an audit process. Law Number 15 of 2004 stipulates that follow-up activities on the recommendation of the audit BPK on Local Government Financial Statement (LKPD) are the responsibility that must be implemented by the entity. Recommendations are improvement on the things that need to be supervised and monitored in order to audit not only limited to giving opinions but more into the financial management improvements that the accountability is aspired to be realized better. Low completion of follow-up on the results of BPK could be an indication that the regional government has not fully committed to implementing the recommendations follow-up given by the examiner. This study is aimed to analyze the obstacles faced by SKPD of Gorontalo Province and the efforts that have been did by the Provincial Government of Gorontalo in order to accelerate the completion of the follow-up audit results of BPK. This study used a qualitative method with case study approach and the Government of Gorontalo Province as the research object with 4 (four) SKPD which is considered to represent the entity of Gorontalo Provincial Government with regard to several factors, namely the completion status of follow-up; the magnitude of the amount managed; the complexity of the activities; public service functions; and the internal audit function. Data was obtained by in-depth interviews, observation and documentation study in 4 (four) SKPD. The key informants were purposively determined to get the right information and accurate based on the following criteria: authoritativeness to the implementation of the follow-up, in charge of finding materials, preparing materials follow-up report, to master the problems of programs and activities, findings related parties, and the internal audit. Results showed that the constraints faced SKPD in following up the audit report of BPK, namely: lack of organizational commitment; weak internal control systems; findings related parties have died/retired/address unknown; rotation of employees; and disagreements over the results of the examination.Keywords: audit findings, financial statements, constraints and efforts of the provincial government, and follow-upAbstrak. Tindak lanjut hasil pemeriksaan merupakan salah satu indikator keberhasilan suatu pemeriksaan. Undang-Undang Nomor 15 Tahun 2004 mengamanatkan bahwa kegiatan tindak lanjut atas rekomendasi hasil pemeriksaan BPK atas Laporan Keuangan Pemerintah Daerah (LKPD) merupakan tanggungjawab yang harus dilaksanakan oleh entitas. Rekomendasi merupakan perbaikan terhadap hal yang perlu diawasi dan dimonitoring agar audit yang dilakukan tidak hanya sebatas pemberian opini tetapi lebih kedalam perbaikan pengelolaan keuangan agar akuntabilitas yang dicita-citakan dapat terwujud dengan lebih baik.Rendahnya penyelesaian tindak lanjut rekomendasi hasil pemeriksaan BPK dapat menjadi indikasi bahwa Pemerintah Daerah belum sepenuhnya berkomitmen dalam melaksanakan rekomendasi tindak lanjut yang diberikan oleh pemeriksa.Penelitian ini bertujuan untuk menganalisis kendala-kendala apa saja yang dihadapi oleh SKPD Provinsi Gorontalo serta upaya-upaya yang telah dilakukakan oleh Pemerintah Provinsi Gorontalo dalam rangka percepatan penyelesaian tindak lanjut hasil pemeriksaan BPK. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus dan Pemerintah Provinsi Gorontalosebagai objek penelitian yaitu 4 (empat) SKPD yang dianggap mewakili entitas Pemerintah Provinsi Gorontalo dengan memperhatikan beberapa faktor yaitu status penyelesaian tindak lanjut; besarnya jumlah anggaran yang dikelola; kompleksitas kegiatan; fungsi layanan publik; dan fungsi pengawas internal. Data diperoleh melalui teknik wawancara mendalam, pengamatan, dan studi dokumentasi pada 4 (empat) SKPD. Informan kunci ditentukan secara purposif untuk mendapatkan hasil informasi yang tepat dan akurat berdasarkan kriteria antara lain :mempunyai kewenangan terhadap pelaksanaan tindak lanjut, membidangi materi temuan, menyusun bahan laporan tindak lanjut, menguasai permasalahan program dan kegiatan, pihak terkait temuan, dan pengawas internal. Hasil penelitian menunjukkan adanya kendala-kendala yang dihadapi SKPD dalam menindaklanjuti hasil pemeriksaan BPK yaitu : (1) kurangnya komitmen organisasional; (2) lemahnya sistem pengendalian intern; (3) pihak terkait temuan telah meninggal/pensiun/alamat tidak diketahui; (4) rotasi pegawai; dan (5) adanya ketidaksepakatan atas hasil pemeriksaan.Kata Kunci : hasil pemeriksaan, laporan keuangan,kendala dan upaya pemerintah provinsi, dan tindak lanjut

scholarly journals PELAKSANAAN FUNGSI APARAT PENGAWAS INTERN PEMERINTAH (APIP) UNTUK MENUNJANG TINGKAT KEWAJARAN LAPORAN KEUANGAN PEMERINTAH KOTA MANADO

2016 ◽  
Vol 7 (2) ◽  
Author(s):  
Merry Inggrid Siwy ◽  
David P.E. Saerang ◽  
Herman Karamoy
Keyword(s):  
Control System ◽  
Local Government ◽  
Financial Reporting ◽  
Internal Control ◽  
Financial Management ◽  
Internal Audit ◽  
Financial Statements ◽  
Internal Auditor ◽  
Internal Control System ◽  
The Government

Internal Audit is the whole process of audit activities, the Review, evaluation, monitoring and supervisory activities other against the implementation of tasks and functions of the organization in order to provide reasonable assurance that the activities have been carried out in accordance with the benchmarks that have been set effectively and efficiently for the benefit of the leadership to Realize good governance.Accountability and transparency in the new government could be achieved if all levels of leadership controlling activities on the overall activities in their respective agencies . Internal control system ( SPI ) is a process that is integral to the actions and activities carried out continuously by the management and all employees to provide reasonable assurance on the achievement of organizational goals through effective and efficient , the reliability of financial reporting , the safeguarding of state assets, and compliance with legislation. To strengthen and support the effectiveness of internal control over the SPI made ​​implementation of tasks and functions of government agencies including state audits carried out by the internal control official Government ( APIP ) .The auditor's responsibility to detect fraud or irregularity embodied in the planning and execution to obtain reasonable assurance about whether the financial statements have been prepared in accordance with established standards.The purpose of this study was to analyze the functions of Government Internal Supervisory Apparatus (APIP) / Internal Auditor in supporting reasonable levels of Local Government Finance Report Manado City. Respondents were selected are few skilled examiner at the office of the Inspectorate of Manado. Approach Using Qualitative methods Ethnography.APIP functions that work well to prevent fraud , to produce valuable output to be input to the external auditor , the executive and the legislature to improve financial management and accountability in the area of ​​the future . Eksternal Auditor may use the results from the monitoring APIP mainly reviews the financial statements of the government , supporting the management of local government in implementing the recommendations and improvements  Internal control system . APIP professional and independent encourage increased transparency and accountability in financial management to improve the fairness of the financial statements . Keywords: Government Internal Supervisory Apparatus, fraud detection, the fairness of the financial statements

scholarly journals Model E-Readiness Untuk Pengukuran Kesiapan Pengelolaan Aduan E-Lapor DIY

2021 ◽  
Vol 7 (2) ◽  
pp. 86
Author(s):  
Dwi Lestari ◽  
Wing Wahyu Winarno ◽  
Mei P Kurniawan
Keyword(s):  
Public Services ◽  
Regional Government ◽  
Literature Study ◽  
Important Thing ◽  
Study Approach ◽  
Country Level ◽  
Ict Infrastructure ◽  
The Government ◽  
The Right ◽  
Selection Of

Pemanfaatan TIK secara efektif dan efisien telah digunakan untuk meningkatkan pelayanan publik yang diselenggarakan oleh Pemerintah. Pemerintah Daerah DIY telah mengembangkan aplikasi aduan E-Lapor sejak 2018, akan tetapi pengelolaanya aduan yang masuk belum terespon tepat waktu sesuai dengan SOP E-Lapor DIY dimana aduan yang masuk harus direspon paling lambat 5 hari kerja. Sehingga untuk mengetahui hambatan dan kendala dalam pengelolaan E-Lapor DIY diperlukan pengukuran kesiapan faktor-faktor dalam pengelolaan E-Lapor DIY. Suksesnya pengelolaan E-lapor DIY bukan hanya dipengaruhi oleh faktor infrastruktur TIK saja, akan tetapi faktor yang turut mempengaruhi tingkat kesiapan. Telah dikembangkan pada tingkat negara tertentu beberapa model e-readiness yang mengidentifikasi dari faktor-faktor perspektif makro. Sebelum melakukan pengukuran e-readiness terdapat hal yang krusial yang perlu dilakukan yaitu dengan pemilihan model e-readiness yang tepat. Penelitian ini menggunakan pendekatan studi literatur dengan membandingkan beberapa model e-readiness yang telah popular dan sudah sering diadopsi dalam penelitian di Indonesi. Penelitian ini akan menghasilkan sebuah rekomendasi model e-readiness Mutula Brakel yang paling sesuai untuk pengukuran kesiapan dalam pengelolaan aduan melalui aplikasi E-lapor DIY.Kata Kunci— e-lapor, e-readiness, tik, mutula dan brakel Effective and efficient use of ICT has been used to improve public services provided by the Government. The Regional Government of DIY has developed the E-Lapor complaint application since 2018, but the management of complaints that come in yet responded on time in accordance with the E-Lapor DIY procedure where the incoming complaint must be responded to no later than 5 working days. Efforts to determine the obstacles in managing E-Lapor DIY are needed to measure the readiness of the factors in managing E-Lapor DIY. The success of E-Lapor DIY management is not only influenced by ICT infrastructure factors, but also factors that influence the level of readiness. There are several e-readiness models that have been developed by identifying factors from a macro perspective at a particular country level. The selection of the right e-readiness model is an important thing that needs to be done, before measuring e-readiness. This research will compare several popular e-readiness models and are often adopted in research in Indonesia with a literature study approach. This study produces recommendations for the Mutula Brakel e-readiness model that is suitable for measuring readiness in complaint management through the E-Lapor DIY application. Keywords— e-lapor, e-readiness, ICT, mutula dan brakel

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS INFORMASI LAPORAN KEUANGAN PADA PEMERINTAH KOTA MEDAN

2014 ◽  
pp. 18-34
Author(s):  
Amran Manurung ◽  
Sinarihati Fau
Keyword(s):  
Information Technology ◽  
Human Resources ◽  
Internal Control ◽  
Financial Management ◽  
Government Regulation ◽  
City Government ◽  
Financial Statement ◽  
Regional Government ◽  
The Government

The purpose of this research is to know the factors effect the quality of financial statement information on city government Medan. Based on the government regulation number 71 of 2010, the quality of financial statement information of central and regional government must fulfill qualitative characteristic. The factors are researched such as the competency of human resources, the system of internal contol, and the use of information technology The collecting data are done by giving questioner to 40 respondents which are SKPD staff.at the agency of regional financial management on city government Medan. All questioners are returned completely. The data are analized by using SPSS. The result of this research showed that significant value > 0,05 and it can be concluded that the variable of human resources did not have significant effect to the quality of financial statement information. And the significant value < 0,05 and it can be concluded that the system of internal control and the use of information technology has significant effect to the quality of financial statement. Based on F-test, the significant value < 0,05 and F-count > F-table and can be concluded that the variable of human resourses, the system of internal control and the use of information technology has positive effect simultenously to the quality of financial statement.

scholarly journals The Models of North Sumatra Provincial Government Policy in Resolving the Ex-Hgu Land Conflicts of PTPN II Plantations in Deli Serdang Regency

2020 ◽  
Vol 3 (2) ◽  
pp. 1206-1215
Author(s):  
Isnaini Isnaini ◽  
Rizkan Zulyadi ◽  
Abdul Kadir
Keyword(s):  
Government Policy ◽  
Arable Land ◽  
Provincial Government ◽  
Regional Government ◽  
Land Conflicts ◽  
Land Disputes ◽  
Legal Uncertainty ◽  
The Government ◽  
The Right ◽  
North Sumatra

This study is to find an alternative model of North Sumatra provincial government policy in resolving the ex-hgu land conflicts of PTPN II plantations in Deli Serdang Regency. This study is based on the fact that regional autonomy as regulated in Law Number 23 of 2014 gives the authority to the regional government in autonomy to resolve disputes over arable land in their territories. One of them relates to ex-HGU PTPN II land disputes starting in 2002 with the Central BPN Decree number 42, 43 and 44 / HGU / BPN / 2002 and Decree Number 10/2004 regarding the granting of an extension of the term of the Right to Cultivate (HGU) covering an area of 5,873 , 068 Ha from PTPN II HGU. However, the problem arises because of legal uncertainty over the distribution of land that had expired during the PTPNII HGU, so that horizontal or vertical conflicts (community cultivators, PTPN II, government and developers) occurred. From the results of the study, it was concluded that first, the ineffective model of handling policies that are appropriate, fast, and comprehensive is carried out by the government. This relates to the problem of land conversion where there is a lack of orderly administration and past land data. So that each party has its own claim on land ownership and ownership. Both the boundary and location of land parcels. Second, legal uncertainty, that there are legislation that overlaps both horizontally and vertically as well as regulated substance

scholarly journals Pendekatan Remote Auditing Untuk Internal Audit Dalam Mendeteksi Kecurangan (Fraud) Pada Masa Pandemi Covid-19

Jurnal Ecogen ◽  
2021 ◽  
Vol 4 (1) ◽  
pp. 1
Author(s):  
Defriko Gusma Putra
Keyword(s):  
Internal Control ◽  
Control Process ◽  
Internal Audit ◽  
Added Value ◽  
Audit Process ◽  
Weak Supervision ◽  
Work Activities ◽  
Advantages And Disadvantages ◽  
Inspection Process ◽  
The Right

The worsening economic conditions and weak supervision and the distorted focus of companies in facing the Covid-19 pandemic crisis open opportunities for fraudsters in companies that take advantage of the conditions to take actions that harm the company. The Covid-19 pandemic currently occurring has also affected work activities and the internal audit audit process that have been previously determined due to the imposition of PSBB and the prohibition of face-to-face activities so that it has an impact on obtaining audit evidence from restrictions on travel access to checkpoints in several areas. This research is expected to provide insights and solutions related to the application of a remote auditing approach to internal audit in detecting fraud during the Covid-19 pandemic. During the Covid-19 pandemic, remote auditing was the right choice to implement with the various advantages and disadvantages of remote auditing itself, remote auditing became an alternative so that work activities and the inspection process could continue and the role of internal audit in realizing added value for the company to assist management and directors in improving the internal control process and optimizing the detection of fraud.

scholarly journals PERAN AUDIT INTERNAL TERHADAP KEPATUHAN PERANGKAT DAERAH DALAM PENGELOLAAN KEUANGAN PADA KANTOR INSPEKTORAT DAERAH PROVINSI SULAWESI UTARA

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Thalia Amelia Constantie Rambing ◽  
Jantje J. Tinangon ◽  
Winston Pontoh
Keyword(s):  
Internal Control ◽  
Financial Management ◽  
Internal Audit ◽  
The North ◽  
North Sulawesi ◽  
The Government ◽  
And Performance ◽  
Management Functions ◽  
Control Apparatus

Internal audit is an activity carried out independently, objectively believes in its examination, and conducts consultations in management with the aim of increasing the value and performance of the organization. The role of internal audit which is APIP (Government Internal Supervisory Apparatus) plays an important role in the government system, namely as a function of controlling where APIP is given responsibility in evaluating and evaluating and carrying out management functions, namely planning, organizing functions, directing function and coordinating function. The purpose of the study was to determine the role of internal audits on the compliance of regional devices in financial management and how APIP is independent in carrying out supervision and inspection. The method used in this study is a descriptive method that is by collecting data from the results of the study and then analyzing and drawing conclusions from the research. The results of the study obtained that the North Sulawesi Province Inspectorate was very instrumental in overseeing the financial management of regional equipment. This is evidenced by the implementation of its functions in the Internal Audit as the Government Internal Control Apparatus (APIP) which oversees and oversees the planning, organizing, directing and coordinating of financial management by SKPD in North Sulawesi.Keywords: Internal Audit, Role of Audit, Independent

scholarly journals URGENSI PEMBENTUKAN PERATURAN DAERAH DI ERA OTONOMI DAERAH

2019 ◽  
Vol 1 (02) ◽  
pp. 198-215
Author(s):  
Indra Lesmana
Keyword(s):  
Government Regulation ◽  
Local Community ◽  
Central Government ◽  
Provincial Government ◽  
Legal Authority ◽  
Regional Government ◽  
Regional Autonomy ◽  
The Government ◽  
The Right ◽  
The Ideal

Pelaksanaan desentralisasi dalam negara kesatuan berarti memberikan hak untuk mengatur dan mengurus kepentingan dan aspirasi masyarakat setempat pembentukan daerah otonom dan penyerahan kewenangan secara hukum dari pemerintah pusat ke pemerintah daerah untuk mengatur, mengurus dan/atau bagian dari urusan pemerintahan tertentu. Untuk itu daerah otonom diberikan kewenangan untuk membentuk peraturan daerah. Penelitian ini merupakan penelitian hukum normatif yang membahas tentang urgensi pembentukan peraturan daerah pada era otonomi daerah ialah sebagai rule dari pelaksanaan otonomi daerah, utamanya menyangkut urusan-urusan pemerintahan sebagaimana dimaksud pada Undang-Undang Pemerintahan Daerah dan Peraturan Pemerintah Nomor 38 Tahun Tahun 2007 tentang Pembagian Urusan Pemerintahan antara Pemerintah, Pemerintahan daerah Provinsi, dan Pemerintahan Daerah Kabupaten/Kota. Serta konsep ideal peraturan daerah pada era otonomi daerah dikembalikan kepada asas formil dan materil pembentukan peraturan perundang-undangan sebagaimana termuat didalam Undang-Undang Nomor 12 Tahun 2011 tentang Pembentukan Peraturan Perundang-Undangan. URGENCE FOR ESTABLISHING REGIONAL REGULATIONS IN THE ERA REGIONAL AUTONOMY The implementation of decentralization in a unitary state means giving the right to regulate and manage the interests and aspirations of the local community, the formation of an autonomous region and the delegation of legal authority from the central government to the regional government to regulate, manage and/or part of certain government affairs. For this reason, autonomous regions are given the authority to form regional regulations. This research is a normative legal research that discusses the urgency of the formation of regional regulations in the era of regional autonomy, namely as a rule for the implementation of regional autonomy, especially regarding government affairs as referred to in the Regional Government Law and Government Regulation Number 38 of 2007 concerning Division of Affairs. Government between the Government, Provincial Government, and Regency/City Regional Government. And the ideal concept of regional regulations in the era of regional autonomy was returned to the formal and material principles of the formation of laws and regulations as contained in Law Number 12 of 2011 concerning the Establishment of Legislations.  

scholarly journals Pengaruh Akuntabilitas, Transparansi dan Fungsi Pemeriksaan Intern Terhadap Kinerja Pemerintah Daerah (Studi Empiris Di Kabupaten Sorong)

2017 ◽  
Vol 8 (1) ◽  
Author(s):  
Fanny Jitmau ◽  
Lintje Kalangi ◽  
Linda Lambey
Keyword(s):  
Local Government ◽  
Performance Management ◽  
Internal Control ◽  
Financial Management ◽  
Local Governments ◽  
Internal Audit ◽  
Test Reliability ◽  
Government Performance ◽  
Regional Government ◽  
Validity And Reliability

Abstract. In order to achieve a good performance of local governments, it requires accountability, transparency and internal audit functions. If those factors are implemented well, the performance of the local government will be excellent and satisfied. To achieve them, the existences of mechanisms for accountability and good performance management are required. Implementation of the existing rule and legislation relating to the application of the concepts of accountability and transparency in financial management is expected to create a good local government management and beneficial to people. Implementation of accountability and transparency in the financial management area is expected to improve the performance of local government. On the other hand, internal control must be conducted by government auditors in order to increase local government performance. This study aims to examine the influence of accountability, transparency and internal audit functions to regional government performance in Sorong. This is a quantitative research and data were collected by using questionnaires. Samples were taken from 100 respondents. They were from 10 SKPD in Sorong regency government. The data was analyzed by Multiple Linear Regression. Validity and reliability were examined by validity test, reliability test, classic assumption test, and hypothesis testing. The data were processed by using Statical Software Product and Services Solution (SPSS) 20.0 version. The results show that accountability does not influence the performance of local government in Sorong. However, transparency influences the local government performance and internal audit influences the performance of local government.Keywords: Accountability, Transparency, Internal Audit Function and Performance of Regional Government.Abstrak. Dalam pencapaian kinerja pemerintah daerah yang baik maka diperlukan akuntabilitas, transparansi serta fungsi pemeriksaan intern yang baik pula agar kinerja pemerintah daerah memiliki kualitas yang baik dan memuaskan. Dengan demikian, untuk memantapkan mekanisme akuntabilitas, diperlukan manajemen kinerja yang baik. Penerapan berbagai aturan perundang-undangan yang ada terkait dengan penerapan konsep akuntabilitas dan transparansi dalam pengelolaan keuangan diharapkan dapat mewujudkan pengelolaan pemerintah daerah yang baik dan berpihak kepada rakyat. Implementasi akuntabilitas dan transparansi dalam pengelolaan keuangan daerah ini diharapkan mampu meningkatkan kinerja pemerintah daerah. Disisi lain untuk meningkatkan kinerja pemerintah daerah perlu adanya fungsi aparat pemeriksa fungsional melaksanakan fungsi pemeriksaan intern yang merupakan suatu fungsi penilaian yang independen dalam suatu organisasi untuk menguji dan mengevaluasi kegiatan organisasi yang dilakukan. Penelitian ini bertujuan untuk menguji pengaruh akuntabilitas, transparansi dan fungsi pemeriksaan intern terhadap kinerja pemerintah daerah (Studi Empiris pada Pemerintah daerah Kabupaten Sorong). Jenis data yang digunakan pada penelitian ini adalah kuantitatif dan pengumpulan data digunakan kuesioner. Dalam penelitian ini diambil sampel dari 100 responden yang terdapat pada 10 SKPD di pemerintah Kabupaten Sorong. Metode analisis data yang digunakan yaitu regresi linier berganda, dengan pengujian validitas data, uji reabilitas data, uji asumsi klasik, dan uji hipotesis. Data diolah dengan menggunakan perangkat Software Statical Product And Services Solution (SPSS) versi 20. Hasil penelitian menunjukkan bahwa akuntabilitas tidak berpengaruh terhadap kinerja pemerintah daerah Kabupaten Sorong, transparansi berpengaruh terhadap kinerja pemerintah daerah Kabupaten Sorong, fungsi pemeriksaan intern berpengaruh terhadap kinerja pemerintah daerah. Kata Kunci : Akuntabilitas, Transparansi, Fungsi Pemeriksaan Intern Dan Kinerja Pemerintah Daerah.

Pengaruh Perencanaan Anggaran dan Pengendalian Intern terhadap Akuntabilitas Publik pada Pemerintah Daerah Provinsi Riau

2019 ◽  
Vol 14 (2) ◽  
pp. 109
Author(s):  
Neli Agustin
Keyword(s):  
Internal Control ◽  
Quantitative Methods ◽  
Linear Regression Analysis ◽  
Internal Audit ◽  
Multiple Linear Regression Analysis ◽  
Provincial Government ◽  
Primary Data ◽  
Regional Government ◽  
Public Accountability ◽  
Budget Planning

ABSTRACTThis study aims to empirically examine the effect of budget planning and internal control on public accountability in the Riau Provincial Government. This study uses quantitative methods because it emphasizes the method of data analysis with statistical procedures. The type of data used in this study is primary data. Primary data obtained from the distribution of questionnaires distributed by researchers to respondents contained in SKPD of the Regional Government of Riau Province. The research sample is SKPD employees who work in the planning department as well as employees who are the internal audit team at the SKPD in the Riau Provincial Government. The statistical method uses Multiple Linear Regression Analysis. The results of this study indicate that budget planning and internal control have a positive and significant effect on public accountability in Riau province. Keywords: Employees, Budget Planning, Internal Control, Public Accountability

scholarly journals Pengaruh Perencanaan Anggaran dan Pengendalian Intern terhadap Akuntabilitas Publik pada Pemerintah Daerah Provinsi Riau

2019 ◽  
Vol 14 (2) ◽  
pp. 109-118
Author(s):  
Neli Agustin
Keyword(s):  
Internal Control ◽  
Quantitative Methods ◽  
Linear Regression Analysis ◽  
Internal Audit ◽  
Multiple Linear Regression Analysis ◽  
Provincial Government ◽  
Primary Data ◽  
Regional Government ◽  
Public Accountability ◽  
Budget Planning

This study aims to empirically examine the effect of budget planning and internal control on public accountability in the Riau Provincial Government. This study uses quantitative methods because it emphasizes the method of data analysis with statistical procedures. The type of data used in this study is primary data. Primary data obtained from the distribution of questionnaires distributed by researchers to respondents contained in SKPD of the Regional Government of Riau Province. The research sample is SKPD employees who work in the planning department as well as employees who are the internal audit team at the SKPD in the Riau Provincial Government. The statistical method uses Multiple Linear Regression Analysis. Theresults of this study indicate that budget planning and internal control have a positive and significant effecton public accountability in Riau province

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