_logo2.png){kind=logo}
* Corresponding Author
ANALISIS HUBUNGAN TINGKAT KAPABILITAS APARAT PENGAWASAN INSTANSI PEMERINTAH (APIP) DENGAN KUALITAS PENGELOLAAN KEUANGAN HALAMAN JUDUL
https://doi.org/10.22146/abis.v7i1.58816 Nur Fajri(1*), Irwan Taufiq Ritonga(2)
(1) Universitas Gadjah Mada, Yogyakarta
(2) Departemen Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Gadjah Mada, Yogyakarta
(*) Corresponding Author
Abstract
Abstract
The purpose of this study is to analyze the relationship between the level of government internal supervisory apparatus (APIP) capability and the quality of financial management. The researcher measured the quality of financial management of 42 local governments from various levels of APIP capability which are the research samples. The indicators used are the opinion of Supreme Audit Institution (BPK), the number of internal control weakness findings, the number of non-compliance findings, and the financial impact of non-compliance findings sourced from the financial audit report (LHP) of BPK on the local government financial statements (LKPD) for the fiscal year 2016. The result of the measurement was then compared and analyzed to determine the relationship between the level of APIP capability and the quality of financial management. Based on the analysis that had been done, it can be concluded that there is no significant relationship between the level of APIP capability and the quality of financial management. In addition, this study also identified factors that can explain why there is or there is no significant relationship between the level of APIP capability and the quality of financial management by conducting in-depth interviews with participants from the Sleman Regency Government, which is one of the research samples. Based on the analysis of interview transcripts and documents, it can be concluded that the absence of a significant relationship between the level of APIP capability and quality of financial management could be caused by the more dominant role of local government agencies (SKPD) in achieving the quality of financial management, the improvement of the level of APIP capability which is not followed by the significant improvement on the role and services of APIP, and the potential weakness during the process of assessment of the APIP capability.
Keywords
Full Text:
PDFReferences
Daftar Pustaka Badan Pemeriksa Keuangan (BPK). 2008a. “Keputusan Badan Pemeriksa Keuangan Republik Indonesia Nomor 05/K/I-XIII.2/5/2008 tentang Petunjuk Teknis Penetapan Batas Materialitas Pemeriksaan Keuangan.” ———. 2008b. “Keputusan BPK RI Nomor 04/K/1-III.2/5/2008 tentang Petunjuk Pelaksanaan Pemeriksaan Keuangan.” Badan Pengawasan Keuangan dan Pembangunan (BPKP). 2011. “Peraturan Kepala Badan Pengawasan Keuangan dan Pembangunan (BPKP) Nomor PER–1633/K/JF/2011 tentang Pedoman Teknis Peningkatan Kapabilitas Aparat Pengawasan Intern Pemerintah.” pusbinjfa.bpkp.go.id/produk/78/download. ———. 2015. “Peraturan Kepala Badan Pengawasan Keuangan dan Pembangunan (BPKP) Nomor 16 Tahun 2015 tentang Pedoman Teknis Peningkatan Kapabilitas Aparat Pengawasan Intern Pemerintah.” http://apip.bpkp.go.id/kapabilitasapip/index.php/download-pedoman-beta. Creswell, John W. 2014. Research Design: Qualitative, Quantitative, and Mixed Methods Approaches. Fourth Edition. Thousand Oaks, California: SAGE Publications. Hennink, Monique, Inge Hutter, dan Ajay Bailey. 2011. Qualitative Research Methods. California: SAGE Publications. Inspektorat Kabupaten Sleman. 2016. “Laporan Kinerja Instansi Pemerintah Inspektorat Kabupaten Sleman Tahun 2015.” http://inspektorat.slemankab.go.id/wp-content/uploads/2016/09/LAKIP-INSPEKTORAT-SLEMAN-2015.pdf. ———. 2017. “Laporan Kinerja Instansi Pemerintah Inspektorat Kabupaten Sleman Tahun 2016.” http://inspektorat.slemankab.go.id/wp-content/uploads/2017/10/LAKIP-Inspektorat-Sleman-2016.pdf. ———. 2018. “Laporan Kinerja Instansi Pemerintah Inspektorat Kabupaten Sleman Tahun 2017.” https://inspektorat.slemankab.go.id/wp-content/uploads/2018/07/LKjIP-2017.pdf. Kabupaten Sleman. 2014. “Rencana Kerja Pemerintah Daerah Tahun 2015.” https://bappeda1.slemankab.go.id/rkpd-2015.slm. ———. 2015. “Rencana Kerja Pemerintah Daerah Tahun 2016.” https://bappeda1.slemankab.go.id/rkpd-2016.slm. ———. 2016a. “Perubahan Rencana Kerja Pemerintah Daerah Tahun 2016.” https://bappeda1.slemankab.go.id/rkpd-perubahan-2016.slm. ———. 2016b. “Rencana Kerja Pemerintah Daerah Tahun 2017.” https://bappeda1.slemankab.go.id/rkpd-2017.slm. ———. 2016c. “Peraturan Bupati Sleman Nomor 49 Tahun 2016 tentang Kedudukan, Susunan Organisasi, Tugas, dan Fungsi serta Tata Kerja Inspektorat Kabupaten.” ———. 2017a. “Perubahan Rencana Kerja Pemerintah Daerah Tahun 2017.” https://bappeda1.slemankab.go.id/rkpd-perubahan-2017.slm. ———. 2017b. “Rencana Kerja Pemerintah Daerah Tahun 2018.” https://bappeda1.slemankab.go.id/rkpd-tahun-2018.slm. Kementerian Dalam Negeri. 2006. “Peraturan Menteri Dalam Negeri Nomor 13 Tahun 2006 tentang Pedoman Pengelolaan Keuangan Daerah.” http://keuda.kemendagri.go.id/produkhukum/download/432/permendagri-no-13-tahun-2006. Lind, Douglas A., William G. Marchal, dan Samuel A. Wathen. 2015. Statistical Techniques in Business & Economics. Sixteenth Edition. New York: McGraw-Hill Education. Pickett, K.H. Spencer. 2010. The Internal Auditing Handbook. Third Edition. United Kingdom: John Wiley & Sons. Republik Indonesia. 2003. “Undang-undang Nomor 17 Tahun 2003 tentang Keuangan Negara.” http://www.bpk.go.id/assets/files/storage/2013/12/file_storage_1386152419.pdf. ———. 2004. “Undang-undang Nomor 1 Tahun 2004 tentang Perbendaharaan Negara.” www.bpk.go.id/assets/files/storage/2013/12/file_storage_1386161111.pdf. ———. 2005. “Peraturan Pemerintah Nomor 58 Tahun 2005 tentang Pengelolaan Keuangan Daerah.” www.bpkp.go.id/uu/filedownload/4/60/906.bpkp. ———. 2015. “Peraturan Presiden Republik Indonesia Nomor 2 Tahun 2015 tentang Rencana Pembangunan Jangka Panjang Menengah Nasional (RPJMN) 2015-2019.” https://www.bappenas.go.id/files/rpjmn/RPJMN%202015-2019.zip. Soewadji, Jusuf. 2012. Pengantar Metodologi Penelitian. Jakarta: Mitra Wacana Media. Sugiyono. 2015. Metode Penelitian Kuantitatif, Kualitatif dan R & D. Bandung: Alfabeta. The Institute of Internal Auditor (IIA). 2016. “Standar Internasional Praktik Profesional Audit Internal (Standar).” https://global.theiia.org/standards-guidance/Public%20Documents/IPPF-2013-Indonesian.pdf. The Institute of Internal Auditor Research Foundation (IIARF). 2009. “Internal Audit Capability Model (IA-CM) For the Public Sector.” The Institute of Internal Auditor Research Foundation. https://na.theiia.org/iiarf/Public%20Documents/Internal%20Audit%20Capability%20Model%20IA-CM%20for%20the%20Public%20Sector%20Overview.pdf.
DOI: https://doi.org/10.22146/abis.v7i1.58816
Article Metrics
Abstract views : 678
| 
views : 2109
Refbacks
- There are currently no refbacks.
This work is licensed under a Creative Commons Attribution 4.0 International License.
______________________________________________________________________________________________________
2302 - 1500