RAGAM LAKON PERAN AUDITOR DALAM PEMERIKSAAN BANSOS HIBAH

Anggun Anita Sari, Zaenal Fanani

Abstract


This study aims to describe how the reality of the role of internal auditors of local government in carrying out the task of social assistance and grant audit. The internal auditor of the government is considered merely to waive its obligations. Implementation of social assistance and grants has always been an important notice of BPK in its Opinion of the Local Government Financial Report Indraprasta. Using the methodology of phenomenology, the results of this study found that there is a role implementation stated as a "justifier" in which Herman prioritizes a neat accountability report rather than on-site implementation. The second role implementation refers tp "avoidance" in the examination of cases that received attention solely to maintain the idealism and integrity. The third role is considered as a "safety" that is securing local finance. Lasty, auditors have role to "provide solutions".


Keywords


Social Assistant, Grant, Internal Auditor of the Government

Full Text:

PDF

References


Chempaka. 2015. Analisa Peran Auditor Internal Pemerintah Dengan Teori Peran. Tesis, Universitas Airlangga, Surabaya.

Gamar, N., dan A. Djamhuri. 2014. Auditor Internal Sebagai "Dokter" Fraud Di Pemerintah Daerah. Jurnal Akuntansi Multiparadigma JAMAL, 6.

The Institute of Internal Auditor International Standards for the Professional Practice of Internal Auditing, (2001).

Standar Audit Intern Pemerintah Indonesia, KEP-005/AAIPI/DPN/2014 C.F.R. (2014).

Kamayanti, A. 2017. Metodologi Penelitian Kualitatif Akuntansi. Jakarta: Yayasan Peneleh.

Katz, D., dan R. L. Kahn. 1978. The Social Psychology of Organization: John Wiley & Sons.

Roussy, M. l. 2013. Internal Auditors’ Roles: From Watchdogs to Helpers and Protectors of the Top Manager. Critical Perspectives on Accounting, 24.

Santoso, J. 2016. Dinamika Pemikiran Makna Efektiitas Peran Aparat Pengawas Internal Pemerintah. Tesis, Universitas Airlangga, Surabaya.

Shariha, J. 2014. The Role of Audit Bureau in Eradicating Financial Corruption in Libya. Jurnal Akuntansi Multiparadigma JAMAL, 5.


Refbacks

  • There are currently no refbacks.


Visitor Number: View My Stats
Flag Counter
Jurnal Akuntansi Aktual by http://journal2.um.ac.id/index.php/jaa/index is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License
Creative Commons License