Peranan Audit Kinerja oleh Inspektorat Daerah dan Pengawasan Fungsional Dalam Menunjang Akuntabilitas Publik (Studi Kasus di Pemerintah Kota Bandung)

Rosalina, Dewi Asri (2014) Peranan Audit Kinerja oleh Inspektorat Daerah dan Pengawasan Fungsional Dalam Menunjang Akuntabilitas Publik (Studi Kasus di Pemerintah Kota Bandung). Tugas Akhir (S1) - thesis, UNIVERSITAS BAKRIE.

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Abstract

This research aims at analyzing the effect of performance audit done by the Local Inspectorate and functional supercision in bolstering public accountability both partially and simultaneously. This research is counducted at the Inspectorate of the Government of Bandung City. The research method used is the statistics descriptive method with quantitative approach. The population for this research is every employee who works at the Inspectorate of the Government of Bandung City which amounts to 78 people, while the sample for this research are the Functional Official Auditor and the Supervisor of the Implementation of Regional Government Affairs, which amounts to 52 people. Data is collected by means of questionnaire given to each respondent in the sample. The result of this research shows that there is a positive and significant effect from performance audit and functional supervision to public accountability both partially and simultaneously. Coefficient of determination shows that together performance audit and functional supervision affects public accountability by 59,7%, while 40,3% is affected by other factors which are not studied in this research.

Item Type: Thesis (Tugas Akhir (S1) - )
Uncontrolled Keywords: performance audit, functional supervision, public accountability, public sector accounting.
Subjects: Accounting > Auditing
Accounting > Performance Audit
Accounting > Public Accountability
Accounting > Public Sector Accounting
Thesis > Thesis (S1)
Divisions: Fakultas Ekonomi dan Ilmu Sosial > Program Studi Akuntansi
Depositing User: Dewi Asri Rosalina
Date Deposited: 29 Jan 2016 02:19
Last Modified: 27 May 2016 06:45
URI: https://repository.bakrie.ac.id/id/eprint/43

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