The Impact of Communication Deficiencies on the Recurrence of Audit Findings: Evidence from Inspectorate XYZ
Abstract
The recurrence of audit findings suggests that previous audits conducted by Inspectorate XYZ have not effectively led to corrective actions. High-quality audit outcomes are expected to prompt auditees to address identified deficiencies. One contributing factor to these repeated findings is ineffective communication. This study investigates how communication-related issues contribute to the persistence of audit findings within Inspectorate XYZ, drawing on communication theory as its conceptual framework. To explore this issue, the study employs a mixed-methods approach, incorporating surveys, interviews, and document analysis. Thematic analysis is used to interpret the collected data and identify underlying patterns. The findings reveal a critical weakness in the follow-up monitoring process, which significantly contributes to the recurrence of audit findings. The study offers practical implications for both Inspectorate XYZ and the local government, highlighting the need for improved communication strategies and more rigorous follow-up mechanisms. By addressing these gaps, the quality of audits can be enhanced, ultimately supporting more effective governance and accountability within the local government.
Keywords: Regional Inspectorate; Repeated Findngs; Communication; Communication Theory
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Aikins, S. K. (2012). Determinants of auditee adoption of audit recommendations: Local government auditors’ perspectives. Journal of Public Budgeting, Accounting and Financial Management, 24(2). https://doi.org/10.1108/jpbafm-24-02-2012-b002
Asosiasi Auditor Intern Pemerintah Indonesia. (2021). Peraturan Nomor:PER-01/AAIPI/DPN/2021 Tentang Standar Audit Intern Pemerintah Indonesia. AAIPI, 3(1).
Badrulhuda, A., Hadiyati, S. N., & Yusup, J. (2021). KOMITMEN PROFESIONAL DAN SENSITIVITAS ETIS DALAM INTENSI MELAKUKAN WHISTLEBLOWING. EKUITAS (Jurnal Ekonomi Dan Keuangan), 4(4). https://doi.org/10.24034/j25485024.y2020.v4.i4.4524
Creswell, J. W. (2003). Research design Qualitative quantitative and mixed methods approaches. Research Design Qualitative Quantitative and Mixed Methods Approaches. https://doi.org/10.3109/08941939.2012.723954
Dio Primasatya, R., Fahrian Aditya, A., Vivian Saphira, D., Baihaqi Hedyanto, F., & BPKP Provinsi DKI Jakarta Bidang Investigasi, P. (2020). ANALISIS PERLAKUAN AKUNTANSI PADA ASET BERSEJARAH (STUDI KASUS PADA ASET BERSEJARAH DI KABUPATEN GRESIK).
Endaya, K. A., & Hanefah, M. M. (2013). Internal Audit Effectiveness: An Approach Proposition to Develop the Theoretical Framework. In Research Journal of Finance and Accounting www.iiste.org ISSN (Vol. 4, Issue 10). Online. www.iiste.org
Ery Herliana, & Cris Kuntadi. (2023). Influence of Internal Audit, Information & Communication, and Monitoring of Internal Control Performance. Dinasti International Journal of Education Management And Social Science, 4(3). https://doi.org/10.31933/dijemss.v4i3.1676
Gunanjar, G. G., Nurhayati, S., Mujiyanto, & Rachman, Y. P. (2019). Pengawasan Dengan Partisipasi Masyarakat dan Penerapannya Di Indonesia. Jurnal Pengawasan, 1(1).
Harinurhady, A., Rifa’i, A., & Alamsyah, A. (2017). ANALISIS PENYELESAIAN TINDAK LANJUT HASIL PEMERIKSAAN AUDITOR INSPEKTORAT KABUPATEN SUMBAWA BARAT. Jurnal Economia, 13(1). https://doi.org/10.21831/economia.v13i1.13520
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MacRae, E., & Sloan, B. C. (2017). Internal Audit Capability Model (IA-CM) for the Public Sector IA-CM Assessment Tool.
Nunu, I., Sondakh, J., & Pontoh, W. (2017). Faktor-Faktor Penyebab Terjadinya Temuan Berulang Atas Pemeriksaan Oleh Inspektorat Kota Gorontalo. JURNAL RISET AKUNTANSI DAN AUDITING “GOODWILL,” 8(1). https://doi.org/10.35800/jjs.v8i1.15307
Pendidikan, P., Pelatihan, D., Badan, P., Keuangan, P., & Pembangunan, D. (2014). Komunikasi Audit Intern (KAI).
PONGOLIU, R. R., SAERANG, D., & MANOSSOH, H. (2017). Analisis Kendala Penyelesaian Tindak Lanjut Hasil Pemeriksaan BPK Pada Pemerintah Provinsi Gorontalo. JURNAL RISET AKUNTANSI DAN AUDITING “GOODWILL,” 8(1). https://doi.org/10.35800/jjs.v8i1.15254
Primasatya, R. D., Puspitasari, M. D., Hasudungan, R., & Laila, E. A. (2019). Faktor-Faktor yang Memengaruhi Efektivitas Audit Internal Inspektorat se- Karesidenan B. Jurnal Pengawasan, Volume 1.
Republik Indonesia. (2008). Peraturan Pemerintah Nomor 60 Tahun 2008 tentang Sistem Pengendalian Intern. In Jakarta.
Rondonuwu, A. O., Manossoh, H., & Wokas, H. R. N. (2022). ANALISIS PENYELESAIAN TINDAK LANJUT HASIL PEMERIKSAAN AUDITOR INSPEKTORAT DAERAH PROVINSI SULAWESI UTARA. In Jurnal Riset Akuntansi dan Auditing "GOODWILL (Vol. 13, Issue 2).
Rozali, Y. A. (2022). Penggunaan Analisis Konten Dan Analisis Tematik. Penggunaan Analisis Konten Dan Analisis Tematik Forum Ilmiah, 19.
Setyaningrum, D., & Kuntadi, C. (2019). The effects of competence, independence, audit work, and communication on the effectiveness of internal audit. Journal of Economics, Business, & Accountancy Ventura, 22(1). https://doi.org/10.14414/jebav.v22i1.879
Sumiyana, S., Susanto, E. A. A., Rahajeng, D. K. K., & Winardi, R. D. (2024). Indonesia’s local government internal auditors (LGIAs): reflecting on low motivation in enhancing their dynamic capabilities while being the spearhead of responsible auditing. Journal of Accounting and Organizational Change. https://doi.org/10.1108/JAOC-10-2022-0159
Wahyuni, N. I., Kurroman, T., . S., & . A. (2023). Influence of Service Quality Dimensions on Auditee Satisfaction (Study on Local Government Internal Auditors). INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND ANALYSIS, 06(10). https://doi.org/10.47191/ijmra/v6-i10-52
Woodside, A. G. (2017). Case Study Research: Core Skill Sets in Using 15 Genres. Emerald Group Publishing Limited.
Yulisfan, & M.Irsan Nasution. (2023). Internal Audit Quality In North Sumatra Government. International Journal of Management, Economic and Accounting, 1(2). https://doi.org/10.61306/ijmea.v1i2.30
Published
2025-01-30
How to Cite
FADHILA, Lyra Raisa; WARDHANI, Ratna.
The Impact of Communication Deficiencies on the Recurrence of Audit Findings: Evidence from Inspectorate XYZ.
E-Jurnal Akuntansi, [S.l.], v. 35, n. 1, jan. 2025.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/121214>. Date accessed: 14 oct. 2025.
doi: https://doi.org/10.24843/EJA.2025.v35.i01.p13.
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