Evaluasi Kualitas Reviu Laporan Keuangan Kementerian: Studi pada Inspektorat Kementerian Pariwisata

Abstract

The review of the financial statements carried out by the inspectorate has a major role in assisting the realization of a clean, transparent and accountable government, through the supervision of qualified state finances. This study aimed to evaluate the review quality of the ministry financial statements by the Inspectorate of the Ministry of Tourism and analyze the factors that become obstacles faced by the Inspectorate of the Ministry of Tourism in conducting the review of the financial statements. This study identified the review quality conducted by the parties involved in the review process of the ministry financial statements. The parties are the inspectorate as the reviewer and the work unit (satker) reviewed.The results indicated that the review quality conducted by the Inspectorate of the Ministry of Tourism is included in the category of good review quality. The level of compliance showing the review quality from the inspectorate is 88, 82% and from the satker is 85%. Although the review of the Ministry of Tourism has a good quality, in 2012, however, it still got WDP opinion and disclaimer in the year 2013-2014. This is because the reviews and audits have different goals and procedures. The Inspectorate of the Ministry of Tourism does not review SPI so there is no SPI review value. Meanwhile BPK considered Ministry of Tourism SPI to determine audit procedures with the aim to provide opinion on the financial statements. During this period, the implementation of the review faced the obstacles of the delay in submitting financial statements, nomenclature changes, limited auditor numbers and competencies, limited time, and lack of budget support.