Peran Audit Internal dan Asistensi BPKP terhadap Audit Report Lag Pemerintah Daerah di Indonesia

W, ADITYA KURNIAWAN (2017) Peran Audit Internal dan Asistensi BPKP terhadap Audit Report Lag Pemerintah Daerah di Indonesia. Other thesis, Universitas Sebelas Maret.

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Abstract

This research aims to determine the effect of internal audit function (IAF) and State Development Audit Agency (BPKP)’s assistance toward local government’s audit report lag using a sample of 330 provincial government and municipalities in Indonesia in 2013. Economic resource allocation in IAF is proxied by the sufficiency of internal audit personel and the number of internal audit personel trained in a year. BPKP’s assistance is proxied by the implementation of SIMDA, management information system developed by BPKP to assist local government, which consists of four programs, SIMDA for Finance (SIMDA Keuangan), SIMDA for Region-Owned Property (SIMDA BMD), SIMDA for Payroll (SIMDA Gaji), and SIMDA for Income (SIMDA Pendapatan). The result of multiple regression analysis shows that sufficiency of internal audit personel, the number of internal audit personel trained in a year, the implementation of SIMDA BMD and the implementation of SIMDA Gaji negatively affect the local government perfomance.

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