Skripsi ini menganalisis peran LAKIP terhadap proses perencanaan kinerja dengan cara menganalisis format isi LAKIP, menganalisis sasaran strategis dan indikator kinerja utama, dan melakukan tinjauan standard operating procedure. Hasil penelitian menunjukkan bahwa informasi yang tersedia dalam LAKIP kurang memadai untuk dijadikan bahan analisis, khususnya analisis value for money. Penetapan sasaran strategis dan indikator kinerja utama lebih mengacu pada renstra, renja, dan kontrak kinerja Kementerian. Selain itu, standard operating procedure tidak menyebutkan secara jelas keterkaitan antara LAKIP dengan proses perencanaan. Dengan demikian, LAKIP belum berperan secara optimal dalam proses perencanaaan di Inspektorat Jenderal.

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This study aims to understand the role of the Performance Accountability Reports of Government Agencies's (LAKIP) Role in planning process by analyzing the format and the content of LAKIP, analyzing strategic objectives and key performance indicators, and conduct review of standard operating procedures. The results showed that the information provided in the report formed insufficient to make an analysis, especially analysis of value for money. Determination of the strategic objectives and key performance indicators refers more to the strategic plan, working plan, and the Ministry of the performance contract. In addition, standard operating procedure does not mention clearly the relationship between performance reports with the planning process. Thus, LAKIP has not played an optimal role in the planning process in the Inspectorate General.