Analisis Peran APIP dalam Meningkatkan Pengendalian Intern pada Perangkat Daerah di Lingkungan Pemerintah Kota Pekanbaru
DOI:
https://doi.org/10.37859/jae.v15i1.9043
Abstract
This study aims to analyze the role of the Government Internal Supervisory Apparatus (Aparat Pengawasan Intern Pemerintah or APIP) in strengthening internal control systems within regional government agencies in Pekanbaru City. A descriptive qualitative approach was employed using data source triangulation, integrating survey results, in-depth interviews, and document analysis. A total of 12 key informants were purposively selected, consisting of auditors and internal control officers with direct experience in compliance audits and consultancy services. The findings reveal that while APIP has conducted assurance and consulting activities in accordance with professional standards, it has not fully provided adequate assurance on compliance, efficiency, and effectiveness. Moreover, its role in providing early warnings and improving governance practices remains limited.
Downloads
References
Inspektorat Kota Pekanbaru. (2023). Hasil penilaian cepat maturitas penyelenggaraan SPIP terintegrasi pada Pemerintah Kota Pekanbaru tahun 2022. https://www.bpkp.go.id/spip/konten/4144/Hasil-Penilaian-SPIP.bpkp. (Diakses pada Juni 2023)
Latan, H., & Ghozali, I. (2014). Partial least squares: Konsep, metode dan aplikasi menggunakan WarPLS 5.0 (Edisi pertama). Badan Penerbit Universitas Diponegoro.
Pemerintah Republik Indonesia. (2008). Peraturan Pemerintah Nomor 60 Tahun 2008 tentang Sistem Pengendalian Intern Pemerintah.
Republik Indonesia. (2004). Undang-undang Nomor 1 Tahun 2004 tentang Perbendaharaan Negara.
