Pengaruh Temuan Audit Dan Tindak Lanjut Rekomendasi Hasil Pemeriksaan Terhadap Opini Atas Laporan Keuangan Pemerintah Kabupaten/Kota Di Privinsi Aceh

Rahmi, Maulidya; Ariani, Nita Erika

doi:10.24815/jimeka.v5i4.15851

Cited by 4 publications

(4 citation statements)

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“…Furthermore, the quality of financial statements can be affected by audit findings. The more findings revealed, the less likely it will result in good opinion generated and otherwise (Rahmi & Ariani, 2020). This opinion is generally associated with compliance with regulations and weaknesses in an internal control system with a financial impact (Rahayu & Fidiana, 2018).…”

Section: Journal Ofmentioning

confidence: 99%

“…Following the legitimacy theory, the government carries out its duties to meet the community's needs to continue getting support and trust from the environment. In addition, the Regulation of the BPK RI Number 2 of 2017 defines audit recommendations as auditors' suggestions based on the examinations' results addressed to authorized persons and bodies to take action (Rahmi & Ariani 2020). Audit recommendation followup also indicates that improvement efforts will enhance the quality of financial reports.…”

Section: Journal Ofmentioning

confidence: 99%

See 1 more Smart Citation

Government Reporting and Quality of Public Services: Are They Twins?

Pertiwi¹,

Wibowo

2022

JAI

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Research aims: This study aims to analyze the effect of audit findings and audit recommendation follow-up on the quality of public services through the quality of financial reports.Design/Methodology/Approach: This study employed cross-sectional regression using data from 170 observations of 34 ministries and institutions in Indonesia for the 2015-2019 period by adopting a purposive sampling method. Hypotheses testing was performed using binary logistic regression analysis, multiple linear regression, and path analysis.Research findings: The results showcased that the audit findings negatively impacted the quality of financial reports, while audit recommendation follow-up did not affect the quality of financial reports. The audit findings also did not influence the quality of public services, while audit recommendation follow-up led to better public services.Practical and Theoretical contribution/Originality: Central government institutions are expected to improve the effectiveness of the internal control system and compliance with laws and regulations in managing state finances to create more quality and reliable financial information. These institutions are also encouraged to overcome non-tax revenue irregularities to promote good governance in public service. The study provides empirical evidence regarding the determinants of public service quality by developing new measurements associated with the characteristic of non-tax revenue imposed by the line ministries and agencies.Research limitation: Future research is needed to develop the quality of public service indicators with other indicators and consider using primary data through a questionnaire survey to measure the quality of public services.

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Section: Journal Ofmentioning

confidence: 99%

Section: Journal Ofmentioning

confidence: 99%

Government Reporting and Quality of Public Services: Are They Twins?

Pertiwi¹,

Wibowo

2022

JAI

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“…Menurut BPK bahwa tindak lanjut hasil temuan audit akan meningkatkan tata kelola keuangan yang baik, tata kelola keuangan yang baik tentu saja akan meningkatkan opini BPK menjadi lebih baik. Berbeda dengan penelitian (Rahmi & Ariani, 2020) yang menyatakan bahwa tindak lanjut hasil pemeriksaan berpengaruh terhadap opini audit artinya tindak lanjut yang dilakukan oleh pemerintah daerah atas rekomendasi yang diberikan oleh BPK dapat mencerminkan baik tidaknya pengelolaan keuangan suatu pemerintah daerah yang dinilai dari opini laporan keuangan pemerintah daerah. Hal ini disebabkan oleh perbedaan sampe dan periode waktu yang berbeda.…”

Section: Omnibus Tests Of Model Coefficientsunclassified

Pengaruh Temuan SPI, Temuan Kepatuhan, Tindak Lanjut Hasil Pemeriksaan dan Penyelesaian Kerugian Daerah Terhadap Opini Audit di Kabupaten/Kota Provinsi Sumatera Selatan

Valentina

2022

SLJIL

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This study aims to determine the effect of SPI findings, compliance findings, follow-up inspection results and settlement of regional losses on audit opinions in districts/cities of South Sumatra province. The type of research used in this research is quantitative research using secondary data obtained from the official website www.bpk.go.id and requests for data on inspection reports to the BPK RI head office. The population used in this study were all districts/cities in the province of South Sumatra, namely 17 districts/cities with a total of 85 samples. The sample selection used the saturated sample method, which is a sampling technique when all members of the population are used as samples. Testing this hypothesis using Logistic Regression analysis with T test, F test, and the coefficient of determination. The data were analyzed with the help of SPSS version 26 software. The results of this study indicate that partially the Compliance Findings have a negative and significant effect on Audit Opinion. Meanwhile the SPI Findings, Follow Up on Audit Results and Settlement of Regional Losses have no and no significant effect on the Audit Opinion. Simultaneously SPI Findings, Compliance Findings, Follow-up on Examination Results and Settlement of Regional Losses have a positive and significant impact on Audit Opinion in the Regency/City of South Sumatra Province.

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“…Faktor-faktor yang memengaruhi kualitas LKPD adalah sistem akuntansi, pengendalian internal dan kualitas SDM (Sari & Fadli, 2019) . (Rahmi & Ariani, 2021) menyatakan temuan audit dan tindak lanjut rekomendasi hasil pemeriksaan tidak memiliki pengaruh terhadap opini. (Imtinan & Hasibuan, 2021) menyatakan temuan audit dan tindak lanjut rekomendasi pemeriksaan berpengaruh terhadap financial statement disclosure.…”

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Tindak Lanjut Hasil Rekomendasi Pemeriksaan Sebagai Penunjang Kualitas Laporan Keuangan Pemerintah Daerah

Pramana

Rukmini²,

Riningsih³

et al. 2023

JAF

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The research was conducted to obtain empirical evidence related to the effect of Follow-up Examination Recommendation Results on the Quality of Local Government Financial Statements. The Regional Government of Nganjuk Regency which has received WTP opinions from BPK 5 times in a row so it is interesting to conduct research here whether the success cannot be separated from the Follow-up Results of Examination Recommendations from BPK. Follow-up of the Examination Recommendation Results are derived to 4 indicators, namely specific policies related to follow-up, other parties' responses, leadership commitment and leadership motivation, then tested for their influence with multiple linear regression analysis. As a result, these 4 indicators have an influence on the quality of local government financial statements. This research can be developed on other entities that have higher achievements, such as WTP opinions from BPK consecutively for 10 times, so that they can be used as a reference by other entities in maintaining and improving the quality of their financial statements. Keywords : follow-up recommendations on examination results; quality; local government financial statements

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Pengaruh Temuan Audit Dan Tindak Lanjut Rekomendasi Hasil Pemeriksaan Terhadap Opini Atas Laporan Keuangan Pemerintah Kabupaten/Kota Di Privinsi Aceh

Cited by 4 publications

References 0 publications

Government Reporting and Quality of Public Services: Are They Twins?

Government Reporting and Quality of Public Services: Are They Twins?

Pengaruh Temuan SPI, Temuan Kepatuhan, Tindak Lanjut Hasil Pemeriksaan dan Penyelesaian Kerugian Daerah Terhadap Opini Audit di Kabupaten/Kota Provinsi Sumatera Selatan

Tindak Lanjut Hasil Rekomendasi Pemeriksaan Sebagai Penunjang Kualitas Laporan Keuangan Pemerintah Daerah

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