PENGARUH PEMERIKSAAN DAN PENGAWASAN KEUANGAN DAERAH TERHADAP KINERJA PENYELENGGARAAN PEMERINTAH DAERAH

Abstract

This research aims to test the influence of examination , includes: weakness of internal control system , disobedience against the law , and a follow-up examination in accordance with the findings of recommendations .As well as surveillance conducted by the council and the community against the performance of the regional government .The sample in this research is districts in west sumatra province over the past year until 2011 up to 2013. Data used in this research are the result of the rank and status of the performance of the local government nationally published decree interior minister , reports on the examination on the government financial report local  ( LKPD ) published through the website of the examination of ( BPK ) , the composition of parliament member published through the website general election commission ( KPU ) , and human development index ( HDI ) published through the central bureau website stastistik ( BPS ) .

The result of this research prove that weakness of the system internal control local government , disobedience the regional government against the law , the follow-up to the findings of the inspections in accordance recommendations , and the supervisory function of city council has no significant impact on the performance of local government administrations , while community supervision significant on the performance of local government administrations .

Keywords : The weakness of internal control system, disobedience against the law, a follow-up examination based on the findings and recommendations the supervision of city council, the society, the performance of local governments.