Peran Inspektorat Daerah sebagai Aparat Pengawas Intern Pemerintah dalam Mencegah Terjadinya Kecurangan untuk Menunjang Tingkat Kewajaran Laporan Keuangan Daerah Pemerintah Kota Kediri (Deskripsi Peran Inspektorat Kota Kediri)

Fiscarina M, Dea (2017) Peran Inspektorat Daerah sebagai Aparat Pengawas Intern Pemerintah dalam Mencegah Terjadinya Kecurangan untuk Menunjang Tingkat Kewajaran Laporan Keuangan Daerah Pemerintah Kota Kediri (Deskripsi Peran Inspektorat Kota Kediri). Other thesis, Universitas Sebelas Maret.

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    Abstract

    ABSTRACT The Role of Regional Inspectorate as Government Internal Supervisory Apparatus in Preventing Frauds to Enhance the Level of Fairness of Local Government Financial Statements in Kediri (Description of The Role of Inspectorate in Kediri) Dea Fiscarina Maulani F0313020 Internal government supervision is an important management function in governance. At the local government level, acting as internal supervisors is the district/city inspectorate. Basically, district/city inspectorates as local government internal auditors play a very important role in the process of creating accountability and transparency of local financial management. This study aims to determine how the supervision carried out by the Inspectorate of Kediri City, in his capacity as Government Internal Supervisory Apparatus (APIP) and how its role in preventing the occurrence of fraud so that it can support the level of fairness of local government financial statements (LKPD) of Kediri. This research was conducted using qualitative method, which uses data collection techniques such as unstructured interviews (in-depth interviews), literature study, and documentation. Interviews were conducted against five officials of the Inspectorate of Kediri, which consists of an Inspector and 4 persons from Assistant Superintendent Region I Team. The data obtained were analyzed through three stages: data reduction, data presentation, and conclusion. In this study the researcher acts as the main instrument of research. The result of the research shows that there are 3 (three) forms of supervision conducted by Inspectorate of Kediri City as Government Internal Supervisory Apparatus, namely (1) regular supervision; (2) special supervision; (3) and other/case supervision. Fraud prevention is done by monitoring from the outset, namely the budgeting process. With the supervision that has been done, the Inspectorate of Kediri can support the fairness of local government financial statements, as evidenced by the achievement of unqualified opinion for 2 (two) consecutive years. Keywords: Government Internal Supervisory Apparatus (APIP), supervision, fraud prevention, the fairness of the financial statements

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HG Finance
    Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
    Depositing User: Indrawan indra
    Date Deposited: 24 Nov 2017 20:57
    Last Modified: 24 Nov 2017 20:57
    URI: https://eprints.uns.ac.id/id/eprint/36351

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