Vol 1, No 1 (2011): Edisi Khusus Simposium Nasional Otonomi Daerah 2011

Akuntabilitas Keuangan Partai Politik Di Provinsi Banten


Anzar, Dahnil ( Jurusan Akuntansi, Fakultas Ekonomi Universitas Sultan Ageng Tirtayasa Jl. Raya Jakarta KM.4 Serang, Banten E-mail: dahnilanzar@yahoo.com )



Article Info

Publish Date
22 Jan 2013

Abstract

Political Actor has significant role for made parties financial statement and created accountability, based that understanding, these research used phenomenological method and observed political parties financial statement. Political parties in Banten made a financial statement as a reason for avoided from penalty, not as effort for creating transparency and accountability. The financial statement did not describes a real activities of political parties, many transaction not recorded in financial statement, it according to evidences found by auditor. Kata Kunci: partai politik, transparansi, akuntabilitas, laporan keuangan


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