Persepsi auditor di Kota Malang terhadap akuntabilitas dan transparasi laporan keuangan partai politik

Arsianti, Riska (2015) Persepsi auditor di Kota Malang terhadap akuntabilitas dan transparasi laporan keuangan partai politik. Undergraduate thesis, Universitas Islam Negeri Maulana Malik Ibrahim.

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Abstract

INDONESIA:

Melihat dari banyaknya kasus yang terjadi dalam pemerintahan terkait penyelewengan dana yang tidak jelas kepada partai politik.Setelah di telaah lagi, ternyata dalam prakteknya partai politik ini kurang mampu menjawab tuntutan masyarakat dalam mentranparansikan dan mengakuntabilitasikan laporan keuangannya. Ini menunjukkan bahwa partai politik belum optimaldalam proses pencatatan sampai dengan pelaporan untuk laporan keuangan, untuk itu penelitian ini bertujuan untuk mengetahui persepsi auditor di Kota Malang terhadap akuntabilitas dan transparansi laporan keuangan partai politik dan hasil penelitian dikaitkan dengan salah satu kasus korupsi yang ada di Malang.

Penelitian ini adalah deskriptif kualitatif, yaitu mendeskripsikan data yang telah dikelompokkan atas jawaban responden berdasarkan frekuensi tertentu yang kemudian digunakan untuk menjawab permasalahan yang diteliti. Data diperoleh dengan menyebarkan kuisioner kepada Kantor Akuntan Publik di Kota Malang. Analisa datanya melalui tahapan: uji validitas, uji reliabilitas, distribusi frekuensi, analisis deskriptif, dan penarikan kesimpulan.

Hasil penelitian menunjukkan 70,35% responden setuju bahwa laporan keuagan partai politik telah akuntabel dan 75,39% responden setuju bahwa laporan keuangan partai politik telah transparan. Artinya partai politik harus lebih akuntabel dan transparan dalam pengelolaan laporan keuangannya. Berdasarkan kasus dana hibah dan bansos, dapat disimpulkan bahwa tingkat akuntabilitas dan transparansi keuangan pada partai politik sangat penting, mengingat bahwa sumber dana keuangan partai politik salah satunya berasal dari dana bansos APBN/APBD dimana dana tersebut yang seharusnya disusun secara efektif dan efisien untuk mencapai tujuan untuk meningkatkan sarana prasarana dan mensejahterakan masyarakat di Kabupaten Malang.

ENGLISH:

Several cases have been occurred in the Government related to misappropriation of funds of political parties. The practice of political parties are unable to respond the demands of the community foracountability and transparency of financial report. It indicates that the political parties are inadequate in the process of financial reporting record is therefore purpose of this research is to tell the readers related to the perception of Auditors in Malang for the accountability and transparency of political parties financial reports and research results is associated with one of the corruption cases in Malang.

This research is a descriptive qualitative analysis research and that used the distribution of frequencies as one of the methods for getting an accurate data. The data was obtained through questionnaire which were spread in the city of Malang. Analysis of data through the stages of validity test, reliability test, distribution of frequencies, descriptive analysis, and conclusion.

The results indicate 70,35% respondents were agreed that political parties must accountable in presenting financial report and 75,39% also agreed in transparency of financial report. This results shows that the political parties must acountable and transparency for manage and present of financial report. Next based on the case of grants and grant-in-aid, it can be concluded that the level of financial accountability and transparency in political parties is crucial.It haven because the source of the financial funds of political parties is derived the grant-in-aid fromAPBN/APBD. Those funds are supposed to be organized effectively and efficiently to achieve the goal to improve infrastructure and communities prosper in Malang.

Item Type: Thesis (Undergraduate)
Supervisor: Putra, Yuniarti H. Suyoso
Keywords: Audit; Partai Politik; Akuntabilitas; Transparansi; Political Parties; Accountability; Transparency
Subjects: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150102 Auditing and Accountability
Departement: Fakultas Ekonomi > Jurusan Akuntansi
Location: 150102
Depositing User: Indar Erdiana
Date Deposited: 09 Oct 2015 03:22
Last Modified: 09 Oct 2015 03:22
URI: http://etheses.uin-malang.ac.id/id/eprint/2298

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