This study aimed to analyze the effect of the follow-up of financial investigation results on the financial reporting accountability and to examine the influence of follow-up of financial investigation on the level of financial losses. This research was conducted in all the municipalities and cities in Indonesia by purposive sampling method from the period of 2011-2014, with the number of observations as much as in 1152. Data analysis was performed with the Structural Equation Model (SEM) with Warp-PLS Program 5.0 and Sobel test method to test the mediating variable. The results showed that follow-up of financial investigation reduces the level of financial losses, thereby increasing the accountability of local government financial reporting.

This study aims to analyze the effect of budget participation on the performance of the government apparatus of Palu City through budgetary slack with Culture kaili “Nosarara Nosabatutu” as moderating. This research was conducted in the regional apparatus organization of the Palu City Government in 41 regional work unit. Data were analyzed using Structural Equation Modeling with WARP PLS 7.0. The results show that budget participation has a positive effect on the performance of government officials, budget participation has a negative effect on budgetary slack and negative budgetary slack on the performance of the government apparatus. The results of this study also indicate that budgetary slack was a partial mediator between the effect of budget participation on the performance of local government officials. The Kaili culture variable “Nosarara Nosabatutu” cannot be proven as a moderator.

This study aims to examine and analyze the effect of auditor judgment and professional skepticism on the quality of internal audit at the Inspectorates of Central Sulawesi Province and Palu City. This type of research is survey research. Data was collected by distributing questionnaires to 54 auditors working in the Inspectorate of Central Sulawesi Province and Palu City. The analytical tool used is multiple linear regression analysis with the help of SPSS version 16.0 program. The results showed that the auditor's judgment had a positive and significant effect on the quality of internal audit, while professional skepticism had a positive and significant effect on the quality of internal audit. Auditor judgment and professional skepticism simultaneously affect the quality of internal audit.

The aims of this research are to inspect and investigate the impact of the competence of village officials, compliance with financial reporting, and the internal control environment on fraud prevention and to test the effectiveness of the role of village assistants to strengthen or weaken. This research is the actors who manage the village funds taken from each village, namely the head, secretary and village treasurer, with a total of 327 respondents. Sampling using the perposive sampling method, namely sampling based on criteria. Methods of data analysis using the WarpPLS 7.0 program assistance technique. Results have demonstrated that the expertise of village officials, compliance with financial statements and the internal monitoring environment have had a substantial and partial impact on the fraud prevention in village fund administration, the efficacy of the position of village assistants has not improved the competence of village officials to deter fraud, the effectiveness of village assistants. Internal regulation of fraud prevention in the administration of village funds, the moderation variable in this analysis was listed as quasi-modersai because the effectiveness component has a direct effect on the prevention of fraud.

This study attempts to test the effect of state ownership and follow-up of audit findings in state-owned enterprises (SOEs) owned by the government of the Republic of Indonesia, on the good corporate governance of SOEs. By using Ordinary Least Square (OLS) analysis, conducted by observing 98 observations during 2010-2014, the findings show that there are negative relationship between state ownership and good corporate governance implementation in SOEs in Indonesia. In addition, the results also reveal that the follow-up of audit findings positively affect the implementation of governance.