PROFESIONALITAS APARAT PENGAWASAN FUNGSIONAL INTERN TERHADAP PELAKSANAAN AUDIT PEMERINTAHAN DAN IMPLIKASINYA KEPADA AKUNTABILITAS KEUANGAN INSTANSI PEMERINTAH DAERAH
ABSTRACT: The research was
tested empirically regarding an internal functional control-ling personnel’s
professionalism effect on accomplishing the government audit as well as its
implications on local government agency financial accountability. The study was
conducted by survey method. The size of samples was 150 official offices and
150 team chiefs who inspected Municipal Government and Regency’s official
offices in West Java Province area. The analysis method used in this research
was descriptive analysis with the analysis tool using the Structural Equation
Modeling. Based on the results of data analysis and discussion, it was obtained
the following research findings that internal functional controlling
personnel’s professionalism has positively effect on implementing government
audit; implementation of government audit has implication on quality of local
government agency financial accountability.
Keywords: professionalism,
government audit, investigation audit and quality of financial accountability
Penulis: DADANG SADELI
Kode Jurnal: jpakuntansidd080042
