Analisis Perbedaan Pelaksanaan Sistem Pengendalian Intern Pemerintah Pada Daerah Pemekaran Di Sumatera Barat

Abstract

This study aimed to examine: 1) Implementation Differences DPPKAD Pariaman SPIP by the District Damasraya.2) Implementation Differences SPIP by DPPKAD Pariaman with South Solok. 3) Implementation Differences SPIP by DPPKAD South Solok regency Damasraya

This type of research that is classified in causal comparative research. Population in this research is in the area of ​​financial management personnel County District Damasraya Damasraya which division dated December 18, 2003, Pariaman 10 April 2002, and South Solok December 18, 2003. The data used in this study of primary data. Data collection methods used are questionnaires to distribute to the office of financial and asset management areas (DPPKAD) became the third area of ​​research obejek. The analysis used was a comparative analysis of One Way ANOVA with decisions based on the 0.05 to see the difference Implementation of Internal Control Systems in Local Government Redistricting in West Sumatra. Hypothesis testing results showed 1) There are differences between the SPIP Implementation local government financial management officials Pariaman with Dhamasraya District. This is demonstrated by the significant value of 0.000 is smaller than 0.05. Implementation differences SPIP local government financial management officials on fixed assets amounted to 15.174, 2) There is a difference between the SPIP Implementation local government financial management officials Pariaman with Solok. This is demonstrated by the significant value of 0.000 is smaller than 0.05. Implementation differences SPIP local government financial management officials on fixed assets of 43.58902, 3) There are differences between the apparatus SPIP implementation of financial management at the local government district of South Solok Dhamasraya. This is demonstrated by the significant value of 0.000 is smaller than 0.05. Implementation of accounting standard differences SPIP government officials at the local government financial managers -28.41471.

Based on these results, it is suggested to the government, 1) Therefore, the Government Accounting Standards is the basis of opinion by the CPC and an important guideline in the preparation and presentation of financial statements that the government should further improve the understanding of SAP so that differences in the perception of the financial statements can be avoided, 2 ) Should future research expanding area of ​​research, so as to obtain many samples, 3) The use of questionnaires in addition to methods such as interview method can be used to obtain two-way communication with the subject and get answers to the subject of honesty, 4) It should further researchers perform data processing in detail by using existing indicators, so that significant differences in the understanding of financial management personnel on fixed assets is more knowable.

Keywords:internal control system, regency