Soleh, Muhammad Akbar and Dewi, Fajar Gustiawaty (2017) PENGARUH KARAKTERISTIK APARAT PENGAWASAN INTERN PEMERINTAH (APIP) TERHADAP IMPLEMENTASI SISTEM AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (SAKIP). Jurnal Akuntansi dan Keuangan, 22 (2). pp. 1-25. ISSN 1410-1831

Text Jurnal Akbar dan Fajar GD.docx Download (152kB)

Abstract

This study aimed to determine the impact of the government’s internal auditor characteristics on the implementation government performance accountability system. Some expected factors which influence the performance of the government’s internal auditor become independent variables in this research, that is the government’s internal auditor capability level, number of the government’s internal auditor and direct expenditure of the government’s internal auditor. The study concluded that the government’s internal auditor capability level and number of the government’s internal auditor have a major impact on the implementation government performance accountability system while direct expenditure of the government’s internal auditor has no significant impact on the implementation government performance accountability system. Keywords: SAKIP, APIP, Capability Level, Direct Expenditures

Item Type:	Article
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User:	FAJAR GUSTIAWATY DEWI
Date Deposited:	16 Nov 2017 04:47
Last Modified:	16 Nov 2017 04:47
URI:	http://repository.lppm.unila.ac.id/id/eprint/5398

Actions (login required)

View Item