PENGARUH SPA 3000 TERHADAP KEPATUHAN PELAPOR DANA KAMPANYE CALON KEPALA DAERAH

Abstract

This research aimed to find out as follows: (1) the effect of Insurance Engagement Standard 3000 on the compliance of campaign fund informants, (2) rules related on compliance of campaign fund informants regulation, (3) strategies of Public Accountant Office ini auditing campaign fund report, (4) problems happen during Public Accountant Office in auditing campaign fund report. The research was qualitative. While, the data were both primary and secondary, which taken from observation and interview. Moreover, the population was Public Accountant Office of Chatim Atjeng Sugeng and partners, Soebandi and partners, Thoufan and Rosyid in auditing reports on campaign fund the head of the Mojokerto region. The research result concluded there was compliance and non-compliance within campaign fund informants (candidate partner) in reporting its campaign fund donation. While, based on each strategies of Public Accountant Office within their campaign fund report auditing. Moreover, there were some problems during the campaign fund auditing process, for instance: when having meeting with candidate partner, there were mismatch in time, and limited time as auditors.
Keyword: insurance engagement standard 3000, campaign fund informant compliance, public accountant office