Gamar, Nur (2014) "Wabah" dalam Peran Auditor Internal di Pemerintah Daerah. Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan memahami bagaimana auditor internal pemerintah daerah memaknai perannya dalam upaya meminimalisir fraud , dan memahami apakah auditor internal pemerintah daerah telah menjalankan perannya secara memadai. Penelitian ini dilakukan pada salah satu lnspektorat Kabupaten di Provinsi Sulawesi Tengah. Penelitian ini adalah penelitian kualitatif dalam ranah interpretif, dengan etnometodologi sebagai metodenya. Hasil penelitian menunjukkan bahwa auditor internal pemerintah daerah memahami perannya sebagai pengawas, pengendali dan merupakan bagian penting di pemerintah Daerah. Namun, pemahaman tersebut belum dilaksanakan secara memadai. Hal tersebut karena "wabah" masa bodoh dan semangat materialistis masih kental dalam diri auditor internal pemerintah daerah.
English Abstract
This research aims to understand how intemal auditors of local govemment can signifity ir roles to minimaze fraud, and to understand whe r internal auditors of local government have played ir roles in reliable manner. research was conducted at one of District lnspectorates in Central Sulawesi province. This is a qualitative research in interpretive paradigm. Etnometodology was employed as research method. result of this indicates that internal auditors of local government can understand ir roles as supervisor, controller and important part of local government. However, se roles are not played accordingly. lt is because " epidemic" of ignorance and spirit of materialistic which are quite obvious in internal auditors of local government.
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | TES/657.458/GAM/w/041407803 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.4 Specific fields of accounting |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Endro Setyobudi |
| Date Deposited: | 20 Jan 2015 10:35 |
| Last Modified: | 20 Jan 2015 10:35 |
| URI: | http://repository.ub.ac.id/id/eprint/159214 |
Actions (login required)
 |
View Item |