ANALISIS KUALITAS APARAT PENGAWAS INTERN PEMERINTAH DALAM PENGAWASAN KEUANGAN DAERAH (Studi pada Pemerintah Daerah Kabupaten Minahasa Tenggara)
Abstract: This study aimed to
analyze the quality of internal government regulatory authorities. A common
problem in this study is the finding of the audit that is not detected by the
inspectorate apparatus as an internal auditor, but was found by the external
auditor, the Supreme Audit Agency (BPK).
The method used in this research is descriptive qualitative. As in
qualitative research, the authors use the method of in-depth interviews and
Forum Group of Discussion with informants who have knowledge related to this
research.
The results show, that became key points of analysis of internal audit
quality authorities Southeast Minahasa regency government is to meet the needs
of the Inspectorate competent authorities by providing technical guidance,
education and ongoing training to improve quality. Not doing too frequent
mutations, mutation should be done in accordance with the competence of the
employees. While that is key to improving the quality of the Inspectorate is a
strong commitment of the Head of Region for the creation of good and clean
government to push for a more active role Inspectorate. The existence of the
fulfillment of the budget for the Inspectorate of 1%.
This study certainly has limitations that can not be ignored. Therefore,
further research is needed as a future research agenda.
Penulis: Josua H.R.
Lumbantobing, David Paul Elia Saerang, Heince Wokas
Kode Jurnal: jpakuntansidd150800
