Reformasi Birokrasi Dan Akuntabilitas Pengelolaan Keuangan Pemerintah Daerah

Abstract

This study was conducted to analyze the bureaucratic reform and accountability of local government financial management. This study aims to analyze the role of bureaucratic reform and the impact of the practice of following up on audit recommendations by local governments in improving the accountability of local government financial management. The research sample is the report on the results of the audit (LHA) of LKPD in Indonesia for the period 2016 and 2017 and the results of the audit of the LKPD in 2015 to obtain data in the form of total state losses found by BPK as the basis for recommendations for improvement that must be carried out in the following year (and is the basis for measuring actions taken by the State Audit Board). further carried out by each local government). This study also collected IRB data for 2016 and 2017. For the first hypothesis, which examines the effect of IRB on audit findings, only the 2nd and 3rd models are supported, namely the model with the dependent variable being the number of findings of SPI weaknesses (JT2) and the number of findings of SPI weaknesses related to fixed assets (ICWAsset), while the first model with the dependent variable of the natural logarithm of the rupiah value of audit findings (LnHA) is not supported. For the second hypothesis, which examines the effect of the percentage of follow-up recommendations (TL) on audit findings, both models 1, 2, and 3 are not supported.