Badan Pemeriksa Keuangan Dan Kesejahteraan Rakyat

Martiana, Nina

doi:10.32528/jiai.v3i2.1924

Cited by 1 publication

(3 citation statements)

References 0 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…The Financial Audit by SABI only compares the financial statements presented by local governments with Government Accounting Standards as well as laws and regulations. This audit is not designed to answer the question of whether the local government budgeting produce benefits that will enhance welfare (Martiana, 2018;Nurdin & Nurkholis, 2014). Santosa (2022) suggests that we need to pay close attention to fraud and corruption that are undetected during financial audits.…”

Section: Discussionmentioning

confidence: 99%

“…Although SABI's opinion on LGFR continues to improve, this study prove that this financial audit has not proven to have a significant impact on social welfare. The reason is that financial audits have not evaluate the effectiveness, efficiency, and economic aspects of programs, especially those related to welfare (Martiana, 2018;Suartama et al, 2015). Therefore, financial audits on LGFR must include the results of performance audits on priority programs related to social welfare.…”

Section: Discussionmentioning

confidence: 99%

“…By combining the results of financial audits and performance audits, it will be able to measure and ensure that local government programs will promote welfare. (Akbar & Djazuli, 2015;Martiana, 2018;Suartama et al, 2015).…”

Section: Discussionmentioning

confidence: 99%

See 2 more Smart Citations

The Impact of Financial Accountability, Internal Control and Government Expenditure on Social Welfare

Ferryono

Pudjihardjo

Prasetyia

2022

JICP

View full text Add to dashboard Cite

One of the goals of the Indonesia is social welfare. However, there are still Indonesian people who suffer for living. The local government expenditure, which is expected to encourage welfare, still hasn`t show satisfactory results. This study aims to determine the impact of financial accountability, internal control and government expenditure on social welfare. This research was conducted in 508 districts/cities in Indonesia within period between 2015-2019. The results indicate that financial accountability has various effects on welfare. Only the unqualified opinion has a significant effect on all welfare indicators. The audit findings were not proven to have a significant effect on welfare. The results also indicate that internal control has a significant influence on all welfare indicators. The higher the internal audit capability and the internal control system maturity level, the greater the impact on promoting welfare. Government expenditure, in aggregate, has a significant effect on most welfare indicators. The results of this study further strengthen the role of internal control to promote welfare. Therefore, it is important that the local government considered improving the internal audit capability and the internal control system.

show abstract

Section: Discussionmentioning

confidence: 99%

Section: Discussionmentioning

confidence: 99%