Pengaruh Audit Sektor Publik Terhadap Pengembangan Akuntansi Pemerintahan di Indonesia

PUJIONO
Jurusan Akuntansi
Fakultas Ekonomi, Universitas Negeri Surabaya

I KETUT JATI
Jurusan Akuntansi
Fakultas Ekonomi, Universitas Udayana

ABSTRACT

This article discusses about the increasing public sectors audit, particularly pertain to the government sector in Indonesia. The increasing auditing role in public sectors must be balanced with developed governmental accounting. Thus, retrieving public sector auditing
standards can ensure adequate governmental financial administration. SA-APFP 1996 reated
by BPKP need to be revised in part that supposed to be of importance. Financial accountingsystem which be based to the UYHD system must be changed and adapted to public requirements. The last part of the article consists of conclusion and suggestion for retrieval in increasing quality of audit public sector and governmental accounting application in Indonesia.
Keywords: public sectors audit, government, governmental accounting, UYHD system

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