Penilaian transparansi dan akuntabilitas Pelaporan dana kampanye peserta Pemilihan umum kepala daerah Tahun 2017 pasangan calon xyz Kota x

DEWI, BEKTY ROSIA (2018) Penilaian transparansi dan akuntabilitas Pelaporan dana kampanye peserta Pemilihan umum kepala daerah Tahun 2017 pasangan calon xyz Kota x. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

The General Elections Commission (Indonesian: Komisi Pemilihan Umum (KPU)) determines the candidate pair of Pemilukada 2017 needs to establish accountability of campaign funds to be audited by the Public Accounting Firm (Indonesian: Kantor Akuntan Publik (KAP)). On the basis of assignment KPU to KAP Subagyo & Luthfi and audit result of campaign report of participant XYZ candidate pair X region of this study aims to find out how the audit implementation and the assessment of transparency and accountability are generated. The research method used is qualitative approach by using primary and secondary data obtained from interviews, active observation and documentation. The result of this research is the audit by KAP Subagyo & Luthfi on the campaign fund report of participant XYZ candidate pair X region has complied with the rules and guidance standard set by IAPI and KPU. According to the auditor's point of view on a fairly good understanding of transparency and accountability has a low level because there are several findings in the audit result. Key Words : Audit Campaign Fund Report, Transparency of Campaign Fund, Accountability of Campaign Fund.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 28 Dec 2018 04:07
Last Modified: 28 Dec 2018 04:07
URI: http://eprints.perbanas.ac.id/id/eprint/3662

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