Pengaruh Implementasi Dan Pengawasan Sistem Akuntansi Keuangan Daerah Terhadap Efektivitas Kinerja Inspektorat Dalam Reviu Laporan Keuangan Daerah Di Kabupaten Cirebon Tahun 2013

Abstract

Effectiveness review of the financial statements is affected by two aspects, namely the independence of the Regional Inspectorate as the executor of the reviews and competence of the employees of the Inspectorate of the financial accounting system. But there are other factors related to the effectiveness review, the supervision and implementation of the financial system by SKPDs akuntanis. This study aims to determine the effect of the implementation and supervision together on the effectiveness of the inspectorate's performance in the review of financial statements inspectorate Cirebon area in 2013. The research method used in the study using an explanatory survey method (explanatory survey) with path analysis (Path Analysis) which is supported by the study of literature (bibliographic). The results showed that the effectiveness of the performance of the inspectorate in the review of financial statements in the areas affected by the implementation and supervision of the financial accounting system. The magnitude of the effect of the implementation of the financial accounting system by 26.7%. The magnitude of the effect of monitoring the implementation of the financial accounting system by 43.4%. This means that the effectiveness of the performance of the inspectorate in the review of financial statements in the area influenced by variable implementation and supervision of the implementation of the financial accounting system was 70.1%.