Menggagas pembentukan dewan audit forensik daerah berbasis teknologi informasi (IT) : sebuah ikhtiar pendeteksian dan pencegahan korupsi sektor publik

Murdiansyah, Isnan and Lestari, Yona Octiani and Wahyuni, Nanik (2020) Menggagas pembentukan dewan audit forensik daerah berbasis teknologi informasi (IT) : sebuah ikhtiar pendeteksian dan pencegahan korupsi sektor publik. Presented at The 4th Airlangga National Conference of Accounting 2020, 17 Oct 2020, Banyuwangi.

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Abstract

This paper aims to analyze the role of information technology-based regional forensic audit boards to create reliable regional finances in order to realize good corporate governance within the local government. Improving performance and accountability is an absolute must for local governments in the autonomous era, both in terms of bureaucracy, information systems and institutions, however, the corruption rate remains high, marked by the arrest of hundreds of regional heads and governors by the Corruption Eradication Commission. One of the main causes of the proliferation of corruption is the lack of management of regional finances in accordance with the principles of good governance, resulting in regional finances being less reliable and not yet integrated. The results of the analysis of this paper show that the information technology (IT) -based regional forensic audit board plays an important role in creating reliable regional finance in order to realize good corporate governance in the local government environment.

Item Type: Conference (Paper)
Keywords: good corporate governance; the local forensic of audit board; the local government; the local financial; informatics of technology
Subjects: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150111 Accounting System (incl. Accounting Information System)
Divisions: Faculty of Economics > Department of Accounting
Depositing User: Isnan Murdiansyah
Date Deposited: 29 Jun 2021 13:32

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