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All Journal Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen
Bekti Ayu Dian Pramiswari
Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Pengawasan Internal terhadap Kualitas Pelaporan Kinerja Pemerintah Daerah Bekti Ayu Dian Pramiswari; Lilis Ardini
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 5 No. 4 (2026): (Oktober) Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v5i4.7832

Abstract

This study aims to analyze the influence of internal supervision on the quality of local government performance reporting.Internal supervision plays an important role in ensuring that the processes of planning,implementation,performance,measurement,evaluation,and reporting are carried out effectively,transparently,accountably,and in accordance with applicable regulations.This study employs a qualitative approach using a literature review method based on previous studies published in nationally accredited SINTA indexed scientific journals.The data used are secondary data obtained from various articles discussing internal supervision or internal control,reporting systems,performance accountability and reporting quality in local government organizations.The analysis was conducted through literature identification and selection,classification of research findings,content analysis and synthesis of previous research findings.The results indicate that internal supervision or internal control tends to have a positive relationship with local government accountability and performance.Internal supervision functions as a monitoring mechanism that can reduce the risk of information errors,discrepancies between performance targets and achievements and improve the reliability of information presented in performance reports.In addition,an effective reporting system also contributes to performance accountability and complements the role of internal supervision.Therefore,the more effective the internal supervision implemented by local governments,the greater the likelihood of producing high quality,transparent and accountable performance reporting.
Co-Authors Lilis Ardini