Catatan Krisis terhadap Kelembagaan, Independensi dan Standar Audit Sektor Publik Pasca Implementasi SAP 2005  

Oleh:

Harun

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Manajemen Usahawan Indonesia vol. XXXVI no. 03 (2007), page 48-54.
Topik: SAP 2005; New Public Management

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: MM15.28 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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This paper focuses on providing a critical view of several issues surrounding the need to reform audit institution and their practices within the Indonesian public sector. Following the implementation of the government accounting standards (Standar Akuntansi Pemerintahan-SAP 2005), based on a semi-accrual system intended to strengthen the government accountability and transparency, the importance of independent and professional government auditors could not be ignored. The development of independent and professional government auditors is required to build a more effective, efficient and accountable public sector entities in managing public resources and providing public services. Therefore, regulation and institutional reformation concerned on these issues is urgent. Paralleling to that, examination of operational performances and financial accountability of the State Audit Board (BPK) by external auditors plays a vital role to evaluate and maintain their professional capacity and accountability.

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