ANALISIS PERAN DAN FUNGSI SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP/PP NO.60 TAHUN 2008) DALAM MEMINIMALISASI TINGKAT SALAH SAJI PENCATATAN AKUNTANSI KEUANGAN PEMERINTAH DAERAH
Abstract: This research
examines the role and function of internal control system of government
institutions in minimalizing accounting misstatement. Using qualitative
descriptive research method, the object of this study incorporates the local
government of Kabupaten Bojonegoro for the financial statements of year
2007-2009. The results shows that the increase quality of the Badan Pemeriksa
Keuangan (BPK) opinion about financial statements of Kabupaten Bojonegoro were
influenced by the improvement of internal control system function and
optimalization of internal auditor role in every Satuan Kerja Perangkat Daerah
(SKPD) in Kabupaten Bojonegoro. This research supports previous findings that
internal control system has significant function and role in minimalizing
accounting misstatement.
Keywords: laporan hasil
pemeriksaan (LHP), laporan keuangan pemerintah daerah (LKPD), salah saji, SPI
Penulis: Pujianik Mulyani,
Rindah F Suryawati
Kode Jurnal: jpmanajemendd110340
