Abdul Hadi, Hermanto Hermanto, Lilik Handajani


Supervisions function of regency/city optimalize through qualifield LKPD is needed to improve fund accountability. This research is aimed at testing and gething a numerical proof at preview competency,s impact and equity sensitivity of the review quality of monetary accountability. This research sample to preview which is spread to Bima regency,s goverment, Bima town goverment and Dompu,s government its about forty five people by using purposive sampling technic. This research result shows that preview competency give significant impact to the review quality of LKPD and equity sensitivity also give significant review quality of LKPD give the significant to the monetary accountability. The results of this study are expected to add to the literature and references for further research in the field of International Public Sector Accounting with particular regard to reviews the LKPD as well as in the development of attribution theory, the theory of justice and stewardship theory. The results of this research can be used as input by the Inspectorate Bima, the Inspectorate of the Bima town and Inspectorate Dompu to optimize the role and function by improving the competence pereviu through training or technical guidance about the reviews the LKPD and evaluate the allocation planning budget and the budget allocation execution time reviews the LKPD precisely in order to work effectively, efficiently and economically. This research is also expected to contribute to the Government outcome Bima, Bima town Government and the Government of Dompu in order to evaluate, improve and enhance the financial accountability through reviews the quality LKPD. The results of this study are expected to be used as reference by the Government Bima, Bima town Government and the Government of Dompu in formulating policies in the field of supervision, especially on LKPD by compiling reviews the Regional Head Regulations containing technical instructions about the reviews the LKPD.

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