PERAN INSPEKTORAT DALAM IMPLEMENTASI SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP) DAN MENINGKATKAN KUALITAS LAPORAN KEUANGAN  PADA PEMERINTAH KABUPATEN TANAH LAUT

Anggoro Tri Wicaksono; Sarwani .

PERAN INSPEKTORAT DALAM IMPLEMENTASI SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP) DAN MENINGKATKAN KUALITAS LAPORAN KEUANGAN PADA PEMERINTAH KABUPATEN TANAH LAUT

Anggoro Tri Wicaksono, Sarwani .

Abstract

The Purpose of this research is to know the role of inspectorate in improving the implementation of government internal control system and quality of financial report at Regency Government of Tanah Laut. The research is descriptive qualitative research that seeks to describe, interpret data and conduct deep data analysis. Types of data conducted in this study are qualitative and quantitative data, data retrieval technique is done by interview technique, observation and documentation. The result of the research shows that the role of inspectorate in Tanah Laut regency government is sufficiently capable and succeed in improving the implementation of internal government control system to level 3 and the financial report become more qualified by the evaluation of financial report by Inspectorate before submitted to Audit Board for audit.

Keyword: role of inspectorate, government internal control system, review of financial statement

Keywords

role of inspectorate, government internal control system, review of financial statement

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