PENGARUH AUDIT SEKTOR PUBLIK TERHADAP PENGEMBANGAN AKUNTANSI PEMERINTAHAN DI INDONESIA

PENGARUH AUDIT SEKTOR PUBLIK TERHADAP PENGEMBANGAN AKUNTANSI PEMERINTAHAN DI INDONESIA

PUJIONO
Jurusan Akuntansi
Fakultas Ekonomi, Universitas Negeri Surabaya
I KETUT JATI
Jurusan Akuntansi
Fakultas Ekonomi, Universitas Udayana

ABSTRACT
This article discusses about the increasing public sectors audit, particularly pertain to
the government sector in Indonesia. The increasing auditing role in public sectors must be
balanced with developed governmental accounting. Thus, retrieving public sector auditing
standards can ensure adequate governmental financial administration. SA-APFP 1996 created
by BPKP need to be revised in part that supposed to be of importance. Financial accounting
system which be based to the UYHD system must be changed and adapted to public
requirements. The last part of the article consists of conclusion and suggestion for retrieval in
increasing quality of audit public sector and governmental accounting application in Indonesia.

DOWNLOAD klik disini