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National Journals

Journal Detail

Auditor dan Perannya Dalam Meningkatkan Akuntabilitas di Sektor Publik

ID : 1-153-13, ISSN : 0854-4190 , PUB: Vol 15 , Desember, 2008


Accountability is one of the main focuses in achieving the good governance in Indonesia recently. In the current era of reform, accountability becomes absolute requirements that must be met. The accountability enables to detect the existing fraudulent. They must be materialized in all sectors, both private and public. To improve the accountability in public sector, the service of auditors is highly needed to provide the judgment of the use of public money. The quality of the auditor is the determinant factor of the good governance.The objective of the paper is to explain how important the role of the auditor in helping government is creates good governance free of deviations and fraudulent. In the public sector, the audit conducted is that of comprehensive one, including financial statement and performance, it needs auditors who are highly qualified in accomplishing the task.A highly qualified auditor must have sufficient skill in conducting the audit. The skill may in that case include knowledge?s and experiences. The sufficient knowledge and experience in the auditing area concerned helps the auditor much in detecting the existing fraudulent in the public sectors. In addition, an auditor must also have an independent attitude, meaning he or she can completely not be influenced by other parties that the result of his or her work is highly reliable. The auditor must follow the existing ethic codes and have good conduct and morals. Without the good conduct and morals, he or she will never be the one whom people can trust. The good morals of the auditor the result of his or her work can be trusted by people.


Keyword: Public Sector, Value for Money Audit, Expertise, Knowledge, Experience and Independence.

Author: Gede Agus Indra Tenaya