EVALUASI PENERAPAN PRINSIP AKUNTANSI SUBSTANSI MENGUNGGULI BENTUK FORMAL PADA STANDAR AKUNTANSI PEMERINTAH OLEH BPK PERWAKILAN PROVINSI SULAWESI UTARA TERHADAP PEMERIKSAAN LAPORAN KEUANGAN PEMERINTAH DAERAH
ABSTRACT: This study used a
qualitative method of ethnography aimed Evaluation Accounting Principles Substance
Over Form Formal perform On Government Accounting Standards By BPK
Representative Province of North Sulawesi on Auditing of Local Government
Finance Statement. Data collected by interviews and observations of key
informants comprising five LKPD team leader. The results showed that the
examiner shows sometimes there are variations in interpreting the six cases of
substance over form in government accounting standards in the auditing of
financial statements of the government. The lack of common ground in the
assessment of the examiner, showed that in accounting principles-based approach
to standard setting which assumes that the professional judgment by the
examiner is uniform on each examination is a very difficult thing to do. It can
affect the implementation of the tasks inspectors in carrying out the
examination of financial statements of the government.
Penulis: Maruli Harry Siregar,
Grace B. Nangoi, Lintje Kalangi
Kode Jurnal: jpakuntansidd150689
