PERAN BADAN PEMERIKSA KEUANGAN DALAM MENINGKATKAN AKUNTABILITAS KEUANGAN NEGARA

Abstrak

The purpose of this research is to identify the function and accountability of the Financial Audit Board (BPK) RI of Southeast Sulawesi Province, which is also the place where the research was conducted. This qualitative methodology research obtained data through observation, field research, and interviews. The findings of the research show that the agency performs its role well because the BPK has been based on the BPK Law No. 15 of 2006 in carrying out its duties and authorities. And from the elements of accountability, namely openness, obligation, control, responsibility, and reactivity that have been applied by the BPK, financial accountability at the Southeast Sulawesi Provincial BPK has also been optimized.

Kata kunci

• Financial Accountability
• Role