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Journal : The Indonesian Accounting Review

The characteristics of government internal auditor in supporting good governance (A case study in Dompu District Inspectorate) Rahman, Fauzi; Herwanti, Rr. Titiek; M, Rr. Sri Pancawati
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 Abdillah, Hafizh Zain Abu Maskur Ade Komaludin Ahmad Hidayatullah Ahmad Hidayatullah Ahmad Khoiril Anam Ahmad Muzaki Ai Nurhayati Alnaza, M. Imam Alvien Cenna Amalia , Nur Annisa, Husna Lin Anrifa , M. Adam Arman Lany, Arman Asep Sapsudin Aulia , Tiara Rahma Aurellia , Nathasha Azhari Amri Azhari Ikhwati Baadilla, Irwan Badruddin Hsubky Bajuri, Muhammad Zahrul Jihadurrohim Balqis, Annisa Bambang Perkasa Alam Bramantyo , Andreas Celine Nadya Ramadhani Chairani , Aisyah Chusnul Chatimah, Hastin Ernawati Nur Dewi Saraswati, Dewi Edy Suroso, Edy Efriza, Nazriel Fadhila Aziz Fairul Zabadi Fairul Zabadi Fairul Zabadi, Fairul Fatihah , Fairuz Arkan Fauzi Rahman Fauziah Suparman Febrian, Said Rizky Fitria Iswari Fitriyani, Hani Hamidah Apriani Hardian, Meirika Hasan, Jaenal Haura, Alyssa Nahwa Hera Nugrahayu Herwanti, Rr. Titiek Husna, Muniratul Ibrahim, Nini Ilma, Awla Akbar Irawan, Heri Junaidi , Febi Kusumadati, Wijantri Lintang M. P., Paulinna M, Rr. Sri Pancawati Margaretha Maryani Maryani Mawaidi, Mawaidi Miftahulkhairah Anwar Mujidin, Mujidin Muzaki, Ahmad Nini Ibrahim Nini Ibrahim Nur Amalia NURUL HIDAYAH Oisina , Ilona Vicenovi Perdana , Muhammad Andhika Dwi Pradono, Arif Prananda, Salsabila Dwirizky Pratama, Sintia Prawira, Mentari Putrirahayu Prayuti, Yuyut Prima Gusti Yanti Puji Anto Puri Kurniasih Purnama, Muhammad Sega Sufia Putri, Gina Ramadhani, Aisyah Rita Laksmitasari Rahayu Rizqo, Ulayya Ryan Hidayat Ryan Hidayat, Ryan Sahrul Umami Setiyawan, Dwika Bagus Sitinjak, Charli Sulistyawati Supatmi Supatmi Syah , Muhamad Akbar Syarif Hidayatullah Toana, Ahmad Averus Trie Utari Dewi, Trie Utari Ummul Qura Utama, Kurniawan S. Versha, Raihani Haura Wahyu Hidayati, Deasy Wini Tarmini Wirawati, Denik Yuliani , Prima Dwi Yusyahadah, Fahmy Wahyuni Zainal Rafli, Zainal