EfTect of Performance Audit Of Financial Performance Improvement PDAM TIrta Pakuan Kota Bogor

Abstract

Management efforts that involve the interests of the directors/shareholders and principled fairness of resource use, efficiency, transparency and accountability is one of the company's main goal, which is good corporate governance. To achieve this, the company may conduct performance audits to ensure that financial management companies that have been done if it has appropriate management and achieve goals/targets set. Identification of problems in PDAM Tirta Pakuan Kota Bogor are as follows: (1) How does the implementation of the performance audit on the PDAM Tirta Pakuan Kota Bogor?, (2) How to control costs, particularly costs of transmission and distribution in the PDAM Tirta Pakuan Kota Bogor?, and (3) How does the implementation of the performance audit conducted on the mechanism of internal auditors in helping to oversee the management of cost control, especially the transmission and distribution costs to improve financial performance at the PDAM Tirta Pakuan Kota Bogor? There is also the author of the type of research used in this paper is descriptive ekploratif, with case study research methods and techniques of quantitative and qualitative research dekriptif (non statistical). To obtain the necessary data and information, the authors conducted a study in PDAM Tirta Pakuan Kota Bogor, Finance Division, Internal Audit Division, Transmission and Distribution Division. Implementation of performance audit PDAM Tirta Pakuan Kota Bogor set forth in the statements of performance, particularly on the description of the performance evaluation results of the company's development. Performance audit is comprised of four stages, namely the audit planning, audit execution, audit reporting the results of monitoring the implementation of the recommendations for improvement. Performance audit conducted by the Satuan Pengawasan Intern. Costs other than authorized and controlled by the management unit itself, in its implementation are also given supervision. Oversight is conducted by the Satuan Pengawasan Intern (SPI) in order to achieve the performance audit objectives, namely to improve water supply services to the community both in quantity and quality, and to find success in managing the company's directors. Based on these problems, it can be concluded that the implementation of the performance audit conducted on the mechanism of internal auditors in helping to oversee the management of cost control, especially the cost of transmission and distribution clout to improve the financial performance of the PDAM Tirta Pakuan Kota Bogor.