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All Journal The Indonesian Accounting Review EKONOBIS (JURNAL EKONOMI DAN BISNIS) JURNAL LENTERA : Kajian Keagamaan, Keilmuan dan Teknologi Istinbath: Jurnal Hukum dan Ekonomi Islam EKUITAS (Jurnal Ekonomi dan Keuangan) Iqtishoduna: Jurnal Ekonomi Islam Jurnal Aplikasi Akuntansi Jurnal Gema Ngabdi Valid Jurnal Ilmiah JIAI (Jurnal Ilmiah Akuntansi Indonesia) Jurnal Abdimas Sangkabira Maqdis: Jurnal Kajian Ekonomi Islam Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan
Titiek Herwanti
Universitas Mataram
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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The characteristics of government internal auditor in supporting good governance (A case study in Dompu District Inspectorate) Fauzi Rahman; Rr. Titiek Herwanti; Rr. Sri Pancawati M
The Indonesian Accounting Review Vol. 6 No. 1 (2016): January - June 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v6i1.858

Abstract

Regulation of Ministry of State Apparatus Empowerment (Permenpan) Number PER/05/M.PAN/03/2008, on the auditing standards of APIP (Government Internal Auditor), regulates the characteristics of APIP. The adequate characteristics of APIP are expected to support the realization of good governance. However, many problems related to the characteristics of APIP of Dompu District Inspectorate still occur, con-sisting of its expertise, independence, and objectivity. All of these problems are sus-pected to have caused agency problems in local government. This research was con-ducted using phenomenological qualitative method with a case study approach. This study used participatory observation, in-depth interview, and documentation for anal-ysis. The research found as the following: 1) the existence of agency problem caused by the conflict of interests between local government and APIP; 2) the lack of APIP’s mastery of accounting standards and; 3) the lack of APIP’s knowledge of law, account-ing, engineering, public administration, agriculture, statistics, and state administra-tion. In addition, the problems of independence and objectivity are still often found in the characteristics of APIP of Dompu District Inspectorate when auditing. Overall, the inadequate characteristics of APIP have been unable to improve participation, accountability related to financial statement quality, rule of law, and transparency of Dompu District Government.
Co-Authors Ahmad Juaini Akhmad Jufri Akram, Akram Animah Animah Animah Animah Animah, Animah Baiq Mira Luthfiani Bobi Arisandi Budi Santoso Eka Agustiani EMI SALMAH Endang Sri Midiawati Endar Pituringsih Fauzi Rahman Huzaini, Moh. Ihsan Rois Khalid Abjadi Lalu Hamdani Husnan Lalu M. Furkan Lalu Muh Shabiran LALU MUH SHABIRAN Lilik Handajani M. Irwan M. Irwan, M. Irwan Moh. Huzaini Moh. Huzaini Muhammad Irwan Muhammad Irwan Nur Fitriyah Putu Santika Rr. Sri Pancawati M Sanwani Sanwani SANWANI SANWANI Shanti Rahayu Hayathun Nufus St. Maryam Thatok Asmony Urif, Usman Zainuddin Usman Zainuddin Urif Uun Ainul Yaqin