Peran Diklat Keuangan, Pendampingan oleh BPKP, dan Internal Auditor terhadap Kerugian Keuangan Daerah (Studi Empiris pada Kabupaten/Kota di Indonesia Tahun 2014)

The purpose of this study is to analyze the effect of financial training, BPKP assistance, and internal auditor towards government financial loss. The sample is generated by using purposive sampling method which gives a result of 418 local goverment’s regency/city in Indonesia in 2014. Our data is obtained from BPK-RI, which gives us a softcopy data of the total of govermental audit inspectorat and the score of the Internal Audit Capability Model (IA-CM). Other data is gathered from Local Goverment Financial Report, which is financial training, and from BPKP which is helping to manage financial report. Based on the test result of multiple regression anaylisis, it’s showed evidence that financial training gives a positive impact on government financial loss. Whereas managing financial report by BPKP, total amount of govermental audit inspectorate, and level IA-CM of auditor gives a negative impact. This study shows the test results of a relatively small coefficient determination,which means this study is more influenced by variables in the outside the research that affect the government financial loss. Keywords : Government financial loss, internal auditor, IA-CM, audit inspectorat