PERANAN AUDITING SEKTOR PUBLIK TERHADAP AKUNTABILITAS PUBLIK PEMERINTAH DAERAH
ABSTRACT: Demand on
implementation of public sector auditing is in order to provide public services
economically, efficiently, and, effectively. Value for money concept is very
important forgovernment as service provider to the people since this concept
will create benefit, such as: (1)increasing the effectiveness of public
service; (2) increasing the quality of public service; (3)minimizing
inefficiency of government activities so that lowering service costs and saving
resources; and (4) expenditure allocation becomes more oriented to public
interests and increasing public cost awareness as the root of public
accountability.
In order to manage taxes or other local government revenues more
transparently, economically, efficiently, effectively, and accountably, the
local government should utilize the value for money concept. To create public
accountability, it needs audit services by independent auditors.
Public sector audit is intended to sufficiently convince that financial
reporting audited, has complies the generally accepted accounting principles,
government regulations, and internal control. It also convince that
government’s entity operational activities have been provided efficiently,
economically, and effectively.
Penulis: Lintje Kalangi
Kode Jurnal: jpakuntansidd120546
