Literatur Review: Pengaruh Audit Kinerja terhadap Akuntabilitas Publik dengan Pengawasan Fungsional sebagai Moderator

Authors

  • Auliya Siwi Nugrahani Universitas Tidar

DOI:

https://doi.org/10.58192/ebismen.v3i1.1758

Keywords:

performance audits, public accountability, functional oversight

Abstract

A performance audit is an audit activity systematically and objectively based on the type of evidence to assess the efficiency, effectiveness, and economics of the audited entity's operations to improve unit operations and achieve good public accountability. This research aims to get to know more about how much influence public sector audit performance has on public accountability through functional oversight that acts as a moderator. This research is a qualitative research type, in which public sector organizations are the object of the research being studied. Conducting research methods in the form of a literature review by analyzing books and scientific writings that have the same title and discussion, so that there are 3 journals taken randomly. This study found that there is a significance between Performance Audits on Public Accountability and Functional Supervision in moderating performance audits on Public Accountability.

References

H, N. C. (2003). Akuntabilitas Kinerja Dinas Pendidikan Kabupaten Malang (Studi Kasus tentang Akuntabilitas Administratif Pelaksana Program Wajib Belajar Pendidikan Dasar Sembilan Tahun di Kecamatan Bululawang Kabupaten Malang. Jurnal Ilmiah Adminsitrasi Publik.

Harviandra, Y. P. (2014). Pengaruh Pengawasan Fungsional Dan Akuntabilitas Publik Terhadap Kinerja Pemerintah Daerah (Studi Empiris Pada OPD Provinsi Riau).

Sadeli, D. (2008). Profesionalitas Aparat Pengawasan Fungsional Intern Terhadap Pelaksanaan Audit Pemerintahan dan Implikasinya Kepada Akuntabilitas Keuangan Instansi.

Satria, B. (2010). Pengaruh Peran Inspektorat Daerah dan Pelaksanaan Sistem Pengendalian Intern Terhadap Terwujudnya Akuntabilitas Publik.

Supardi, D., & Wiarty, S. (2010). Peranan Audit Kinerja dalam Akuntabilitas. 77-94.

Tuatikal, A. (2008). Pengaruh Pengawasan, Pemahaman Sistem Akuntansi Keuangan dan Pengelolaan Keuangan Terhadap Kinerja Unit Satuan Kerja Pemerintah Daerah. Finance and Banking Journal.

Wulandari, I. (2013). 2013.Pengaruh Pengawasan Fungsional Dalam Menunjang Akuntabilitas Publik Pada Pemerintahan Kota Padang. Jurusan Akuntansi. Fakultas Ekonomi.Universitas Negeri Padang.Publikasi Jurnal akuntansi unp.

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Published

2023-12-25

How to Cite

Auliya Siwi Nugrahani. (2023). Literatur Review: Pengaruh Audit Kinerja terhadap Akuntabilitas Publik dengan Pengawasan Fungsional sebagai Moderator. Jurnal Ekonomi, Bisnis Dan Manajemen, 3(1), 131–138. https://doi.org/10.58192/ebismen.v3i1.1758

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