PERFORMANCE AUDIT PROCEDURES ON IMPLEMENTATION OF STATE-COMPANIES IN CORPORATE OFFICES AND DEVELOPMENT FINANCIAL SUPERVISION (BPKP) S PAULO I

Imam Setya Pribudi, Yudilla Virda

Abstract


Increased public awareness of the public administration and the importance of
accounting information triggered the emergence of turbulence that is rooted in
discontent over the management of state property. in a STATE-OWNED
COMPANIES, managers have a key role in the lives of organizations and
companies they lead. In a period of time the manager must be able to provide
and develop reliable information in the form of management accountability
report STATE-COMPANIES, to assess the success or failure of the organization
achieve its performance-based advancement. However, managers of information
generated by a certain time is not necessarily the best result, so the necessary
role of auditors in auditing the accountability report STATE- COMPANIES.
Achievement of performance appraisal STATE-COMPANIES done by the
auditor to audit the performance of the government Financial Supervisory
Agency and Development (BPKP) by using the Performance Audit Manual
contains procedures that have been defined. Performance audit procedures on
STATE-OWNED COMPANIES conducted by BPKP Jawa Barat I / Center will
be verified through research activities tailored to the Guidelines for Performance
Audit Guidelines from BPKP. Problems that were examined in this study are:
(1) How Representative BPKP DKI Jakarta I conduct a performance audit
procedures on STATE-COMPANIES?, (2) Standard / sizes are used BPKP in
doing performance reviews STATE-COMPANIES?, (3) How BPKP implement
quality control in maintaining the quality of audit reports?. This study aims to:
(1) To increase knowledge about the implementation of the work done
BPKP-related tasks and functions, (2) To find out how BPKP in performing
audit procedures on the performance of state enterprises / enterprises, (3) To
determine the standard / measure used BPKP in conducting performance
reviews STATE-COMPANIES, (4) To determine who carried out quality control in maintaining the quality BPKP report auditan results. Data collected
were analyzed with qualitative analysis in the form of statements and
descriptions, and provides procedures for the implementation of improvement
suggestions implemented Performance Audit Office BPKP DKI Jakarta I.

 

Key Words : accountability, audit, performance, procedure


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