JURNAL RISET AKUNTANSI DAN AUDITING
Vol. 13 No. 2 (2022)

ANALISIS PENYELESAIAN TINDAK LANJUT HASIL PEMERIKSAAN AUDITOR INSPEKTORAT DAERAH PROVINSI SULAWESI UTARA

Albert Otniel Rondonuwu (Sam Ratulangi University, Economics and Business Faculty)
Hendrik Manossoh (Sam Ratulangi University, Economics and Business Faculty)
Heince R. N. Wokas (Sam Ratulangi University, Economics and Business Faculty)



Article Info

Publish Date
15 Jan 2023

Abstract

This study aims to analyze the completion of the follow-up to the results of supervision/inspection in the LHP Inspectorate by the Regional Apparatus Organization of North Sulawesi Province. This research uses a qualitative approach with a case study method. This study was conducted to investigate in depth and conduct an analysis of OPD compliance (auditee) in the completion of follow-up by the subjects in this study/the parties involved in the implementation of the TLHP settlement in accordance with the recommendations contained in the LHP of the Regional Inspectorate of North Sulawesi Province. The results of this study indicate that the examination carried out by the Regional Inspectorate Auditor of North Sulawesi Province is used as an evaluation material for the implementation of OPD programs/activities. The completion of the TLHP is carried out in the form of coordination with related parties, the findings of financial management that become regional financial losses are the main obstacles to settlement. TLHP and requires a relatively longer time in order to carry out the completion of the TLHP.

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Journal Info

Abbrev

goodwill

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi dan Auditing Goodwill diterbitkan oleh Program Magister Akuntansi (MAKSI) Fakultas Ekonomi Universitas Sam Ratulangi Manado, dimaksudkan sebagai media pertukaran informasi, penelitian dan karya ilmiah antara pengajar, alumni, mahasiswa dan masyarakat pada umumnya. Jurnal ini ...