EKSPLORASI KEBUTUHAN STAKEHOLDERS TERHADAP INFORMASI DALAM LAPORAN AUDIT PEMERINTAH DAERAH
Abstract: This research’s aim
is to know the perception of stakeholders toward information in the published
audit report of local government can fulfill their requirement of audit
information. This research also to identify the requirement of stakeholders on
audit information from local government. The hypothesis of this research is that
audit report of local government published by The Audit Board of Indonesia
(BPK) has not yet fulfilled the stakeholders’ requirement on information about
financial audit, compliance audit, and performance audit.
This research’s subjects are stakeholders of local government cover the
taxpayer, elector, local government banking, private sector banking, observer
body/LSM, personnel educator, governmental officer, political party, and member
legislative. Data were collected with the method of purposive sampling with
responder in DIY. Statistical methods used is test of mean instrument,
correlation test, rank of mean test, and binomial test.
Result of statistic test indicates that the information in audit report
of local government has not yet fulfilled the stakeholders’ requirement.
Correlation test shows the negative relation with the low correlation
coefficient among (-0,197 until -0,207). Result of rank of mean test shows the
importance of all information in financial audit, compliance audit, and performance
audit.
Keywords: exploration-theory
of agency, accountability, value for money audit, audit report of local
government
Penulis: Joko Susilo
Kode Jurnal: jpakuntansidd060004
