The effect of BPK audit result on financial performance

Jannah, Miftahul; Azwardi, Azwardi; Siddik, Saadah

doi:10.5267/j.ac.2020.9.001

Cited by 3 publications

(3 citation statements)

References 1 publication

Supporting

Mentioning

Contrasting

Order By: Relevance

“…FNDGS reveals z-count zvalue (0.37 1.96) and significant value (0.715> 0.05) in model 1. The findings of this study are consistent with those of Jannah et al (2020) and Dasmar et al (2020), who found those audit findings had no substantial impact on financial performance.…”

Section: Table 3: Statistical Descriptive Analysissupporting

confidence: 92%

“…Marfiana and Kurniasih (2013) stated the influence between the findings of the BPK audit with the financial performance of local governments. Meanwhile, Jannah et al (2020), andDasmar, et al (2020) stated that there is no effect between the findings of the audit with the financial performance of local governments. The purpose of this study was to examine the influence of local government size, dependence on central government, local expenditure, and audit findings on financial performance.…”

Section: Introductionmentioning

confidence: 99%

See 1 more Smart Citation

Determinants of Government Characteristics and Audit Findings on Local Government Financial Performance

Sumardjo

Jayanti

2021

IMBR

View full text Add to dashboard Cite

This study is based on the low success of local governments' financial performance in West Java Province, as evidenced by the fact that financial reports of local governments that receive unqualified opinions are still being found. The detection of numerous frauds in local governments is responsible for the majority of incidents of poor financial performance in local governments. Local government financial performance is related to local government size, dependence on central government, local spending, and audit findings. The purpose of this study was to examine the influence of local government characteristics and audit findings on the financial performance of local governments. Techniques analyzing data used regression model selection test with STATA version 16. This study builds on agency theory to develop a conceptual framework that connects local government size, dependence on central government, local expenditure, audit findings, and financial performance. The results of this study show that the size of local government, local spending has a significant effect on local government financial performance based on independence ratio and operating expenditure activity ratio, local government financial performance is unaffected by the dependence of central government or audit findings. Contributions to the West Java Provincial Government are required to be taken into account when making decisions and policies for the improved financial performance of local government.

show abstract

Section: Table 3: Statistical Descriptive Analysissupporting

confidence: 92%

Section: Introductionmentioning

confidence: 99%

Determinants of Government Characteristics and Audit Findings on Local Government Financial Performance

Sumardjo

Jayanti

2021

IMBR

View full text Add to dashboard Cite

show abstract

“…On the other hand, the effect of financial reporting quality on government performance is rarely found and provides different results (Wijayanti & Suryandari, 2020;Artha et al, 2020, Jannah et al, 2020. Those studies scrutinized the impact of audit results on financial performance.…”

Section: Figure 1bmentioning

confidence: 99%

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

Pertiwi¹,

Wibowo

2022

JAI

View full text Add to dashboard Cite

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.

show abstract