Peranan Inspektorat pada Pencapaian Laporan Keuangan Yang WTP (Wajar Tanpa Pengecualian) Di Kabupaten Deli Serdang

Abstract

the performance of local governments. So their potential role and competence in the implementation of Review and recommendation by the Regional Inspectorate as the watchdog of local government became one of the reasons is increasing or declining quality of local government financial reports. Which can actually be preserved and upgraded through recommendation revieu undertaken to obtain a better quality more than the CPC so that the Deli Serdang able to achieve WDP in 2014 which could not be separated from the role of the Inspectorate and help the relevant parties.although currentlynot able to reach WTP. The purpose of this study is: "To Know Obstacles and Role of the Inspectorate Achieving Financial Statements WTP (unqualified) In Deli Serdang. In writing this essay, the author uses descriptive research qualitative research methods, the research methods used to portray the connection and data as well as existing symptoms and translation-translation of the variables in the study did not measure the relationship between variables. That the various obstacles encountered in the implementation of surveillance which isconducted inspectorate is the absence of operational vehicles, lack of data physical field, limited human resources, yet the barriers most important influence in the supervision of financial management is the policy of the District Government of Deli Serdang less allocates facilities and infrastructure is provided to the Inspectorate in conducting surveillance. With a working area covered inspectorate spacious enough and certainly should be supported by the allocation of funds is high enough and sufficient infrastructure. Financial Management is the main policy instrument for local governments, local budgets occupy a central position in the development and effectiveness of local government. Regional financial management should be carried possible and can be successful, and therefore it is the duty of local governments to implement financial management and good governance