Pengaruh Pelaksanaan Sistem Pengendalian Intern Pemerintah Dan Peran Inspektorat Terhadap Penyalahgunaan Aset (Studi Empiris Pada Pemerintah Daerah Kota Padang)

Abstract

This study aims to obtain empirical evidence about the extent of (1) Effect of the implementation of the internal control system of the misuse of assets, and (2) Effect of the role of the inspectorate of the misuse of assets. This study considered the causative research. The population in this study is a Work Unit (SKPD) Padang. Data were collected by distributing questionnaires to the respondents directly concerned. Processing the data using SPSS version 17.0 for windows. This study used a technique that is as much as 45 Total Sampling Unit (SKPD). The method of analysis used is multiple regression analysis with the misuse of assets as the dependent variable and the role of the inspectorate and the implementation of internal control systems as independent variables. The results of this study indicate (1) the existence of a significant and negative effect of the implementation of the internal control system of municipal against unauthorized asset tcount <ttable is -2.206 <-1.666 (sig.0, 031 <0.05) means that H1 is accepted (2) the existence of a significant and negative role of the inspectorate of the misuse of assets with tcount <ttable is -2,307 <-1.666 (sig.0, 024 <0.05) means that H2 is accepted.. In this study suggested inspectorate and apparatus for SPI to further improve the quality and independence in performing tasks in order to promote the establishment of a clean SKPD performance of these practices, especially acts of abuse diversion of assets. So the realization of a clean financial management, effective and efficient. For further research, if researchers are also using the same questionnaire should increase the number of samples and adding other variables that affect the misuse of assets.

Keywords: the implementation of internal control systems of municipal, role of the inspectorate, misuse of assets