摘要：Increased public awareness of the public administration and the importance ofaccounting information triggered the emergence of turbulence that is rooted indiscontent over the management of state property. in a STATE-OWNEDCOMPANIES, managers have a key role in the lives of organizations andcompanies they lead. In a period of time the manager must be able to provideand develop reliable information in the form of management accountabilityreport STATE-COMPANIES, to assess the success or failure of the organizationachieve its performance-based advancement. However, managers of informationgenerated by a certain time is not necessarily the best result, so the necessaryrole of auditors in auditing the accountability report STATE- COMPANIES.Achievement of performance appraisal STATE-COMPANIES done by theauditor to audit the performance of the government Financial SupervisoryAgency and Development (BPKP) by using the Performance Audit Manualcontains procedures that have been defined. Performance audit procedures onSTATE-OWNED COMPANIES conducted by BPKP Jawa Barat I / Center willbe verified through research activities tailored to the Guidelines for PerformanceAudit Guidelines from BPKP. Problems that were examined in this study are:(1) How Representative BPKP DKI Jakarta I conduct a performance auditprocedures on STATE-COMPANIES?, (2) Standard / sizes are used BPKP indoing performance reviews STATE-COMPANIES?, (3) How BPKP implementquality control in maintaining the quality of audit reports?. This study aims to:(1) To increase knowledge about the implementation of the work doneBPKP-related tasks and functions, (2) To find out how BPKP in performingaudit procedures on the performance of state enterprises / enterprises, (3) Todetermine the standard / measure used BPKP in conducting performancereviews STATE-COMPANIES, (4) To determine who carried out quality control in maintaining the quality BPKP report auditan results. Data collectedwere analyzed with qualitative analysis in the form of statements anddescriptions, and provides procedures for the implementation of improvementsuggestions implemented Performance Audit Office BPKP DKI Jakarta I. Key Words : accountability, audit, performance, procedure
