DADANG SADELI
Universitas Pendidikan Indonesia

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PROFESIONALITAS APARAT PENGAWASAN FUNGSIONAL INTERN TERHADAP PELAKSANAAN AUDIT PEMERINTAHAN DAN IMPLIKASINYA KEPADA AKUNTABILITAS KEUANGAN INSTANSI PEMERINTAH DAERAH DADANG SADELI
Jurnal Bisnis dan Akuntansi Vol 10 No 2 (2008): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (233.154 KB) | DOI: 10.34208/jba.v10i2.192

Abstract

The research was tested empirically regarding an internal functional control-ling personnel’s professionalism effect on accomplishing the government audit as well as its implications on local government agency financial accountability. The study was conducted by survey method. The size of samples was 150 official offices and 150 team chiefs who inspected Municipal Government and Regency’s official offices in West Java Province area. The analysis method used in this research was descriptive analysis with the analysis tool using the Structural Equation Modeling. Based on the results of data analysis and discussion, it was obtained the following research findings that internal functional controlling personnel’s professionalism has positively effect on implementing government audit; implementation of government audit has implication on quality of local government agency financial accountability.
MODEL AUDIT PEMERINTAHAN YANG MEMPUNYAI IMPLIKASI TERHADAP KUALITAS AKUNTABILITAS KEUANGAN INSTANSI PEMERINTAH DAERAH Dadang Sadeli
Media Riset Akuntansi, Auditing & Informasi Vol. 9 No. 2 (2009): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1450.51 KB) | DOI: 10.25105/mraai.v9i2.725

Abstract

The research studies and examines about government audit model and implication on quality of local government agency financial accountability. The study was conducted by survey method. The size of samples was 150 official local Municipal Government and Regency's official offices in West Java Province area. The analysis method used in this research was descriptive analysis with the analysis tool using the Structural Equation Modeling (SEM).Rresearch findings: (1) accomplishment of government audit may significantly be explained by financial audit, performance audit, and investigation audit, (2) quality of local government agency financial accountability significantly may be accounted for by financial accountability containing a financial responsibility in keeping with government program and activity, financial accountability containing financial performance evaluation, financial accountability that was built on the basis of reliable information system, objective and independent evaluation on financial accountability, follow-up of assessment report on financial accountability, (3) implementation of government audit has implication on quality of local government agency financial accountability.Keywords: government audit, financial audit, performance audit, and investigation audit, and quality of local government agency financial accountability.