Persepsi Pengelola Terhadap Efektivitas Pengendalian Internal Pengelolaan Keuangan Negara

Dedhi Suharto
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Abstract

Laporan keuangan Negara sangat penting sebagai akuntabilitas pengelolaan keuangan Negara. Efektivitas pengendalian internal pengelolaan keuangan Negara penting sebagai landasan Statement of Responsibility (SOR) yang diwajibkan dalam laporan keuangan negara Republik Indonesia. BPKRI menyatakan bahwa efektivitas pengendalian internal tingkat entitas maupun tingkat aktivitas masih lemah. BPKRI merekomendasikan dilakukan control self assessment (CSA) atas internal control over financial reporting (ICOFR) atas pengelolaan keuangan Negara sehingga perlu dirancang sistem ICOFR dengan CSA. Hasil pemetaan persepsi pengelola menyatakan perlunya sistem ICOFR meskipun pengendalian internal pengelolaan keuangan Negara tingkat entitas efektif. Selain itu dihasilkan asumsi sistem ICOFR di antaranya perlunya internal control framework yang tepat dan CSA diasumsikan sebagai metode. Dengan demikian perlu dibangun pengendalian internal pengelolaan keuangan Negara tingkat transaksi dengan studi lebih lanjut tentang rancang bangun sistem ICOFR atas pengelolaan keuangan Negara.

Keywords

akuntabilitas pengelolaan keuangan negara; efektivitas pengendalian internal; internal control over financial reporting

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