Abstract
TheNon-Tax Revenue policy as an implementative rules from laws, is an policy in attempt for collection and managing mechanism of non-tax revenue. Consequently, such policy has determined various preventive and repressive rules on deviation behavior toward state financial righats. The effective of audit policy of all activities link that must be applied by such performance.Both from organizational, interpretative, and application aspects.Owned professional ethics of auditors to the adherence to the policy in order to improve the performance of supervisory auditor.Therefore, it is carried out an evaluation on auditor supervisory performance throughout state financial rights security indicators, adherence on auditing administrative policy and process. Research variables consist of activities in implementation of non-tax state revenue audit policy, namely: organizing,interpreting,and application as independent variables, meanwhile its auditor supervisory performance is observed from organizational intern controlling system, namely:protection of state financial rights, adherence on auditing administrative policy and process as dependent variables. DOI: https://doi.org/10.26905/ap.v3i1.1326
Highlights
PENDAHULUAN Dalam rangka melaksanakan prinsip Anggaran Pendapatan dan Belanja Negara yang dinamis dan meningkatkan kemampuan keuangan Negara, maka perlu diciptakan langkah strategis dengan memberdayakan sumber-sumber penerimaan negara untuk membiayai pembangunan nasional.Penerimaan pemerintah dari sektor penerimaan negara bukan pajak dapat dijadikan salah satu sumber penerimaan andalan selain pajak
that must be applied by such performance
Owned professional ethics of auditors to the adherence to the policy in order to improve the performance of supervisory auditor
Summary
Untuk dapat menentukan kinerja yang dihasilkan dari pengimplementasian kebijakan publik, dapat ditinjau dari pendekatan analisis terhadap arah dan tujuan dari implementasi kebijakan tersebut. Secara rinci prinsip-prinsip pengendalian intern tersebut terdiri dari : METODE Metode penelitian yang digunakan adalah pendekatan kuantitatif deskriptif dengan menggunakan analisis statistik parametrik, yaitu melihat pengaruh implementasi kebijakan audit penerimaan negara bukan pajak terhadap komitmen auditor. Berdasarkan penelitian awal terhadap pemanfaatan dana Penerimaan Negara Bukan Pajak (PNBP) dilingkungan unit satuan kerja Departemen Pendidikan Nasional RI khususnya PPG IPA Kota Bandung, permasalahan tersebut diduga karena implementasi yang belum efektif dari kebijakan audit PNBP tersebut. Analisis jalur ini digunakan untuk mengetahui apakah terdapat pengaruh yang nyata dari variabel implementasi kebijakan audit penerimaan negara bukan pajak yang meliputi dimensi organisasi (X1), Interpretasi (X2), Aplikasi (X3) terhadap Kinerja Pengawasan Auditor (Y) pada PPPG IPA Kota Bandung. Hasil perhitungan menggunakan software SPSS 12,0 diperoleh sebagai berikut : Uji Koefisien Jalur secara Parsial
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