Analisis Dampak Kurangnya Faktor Komunikasi terhadap Terjadinya Temuan Berulang pada Inspektorat Daerah XYZ
Abstract
The occurrence of recurring findings indicates that the audit conducted by the Inspectorate in the previous period did not produce results. Quality audit results can encourage Auditee to improve their weaknesses. There are several factors that cause repeated findings and one of them is from communication factor. This study aims to reveal how communication factors can cause repeated findings in the Inspectorate XYZ. This study uses communication theory to answer the research problem. This study uses several instruments to collect data which are survey, interviews and documentation. The data analysis technique used in this study is thematic analysis. The results of the study indicate that there is a weakness that result in recurring findings in the Inspectorate XYZ, which is in the follow-up monitoring process. The implications of this study is a useful information for the Inspectorate and the Local Government to take preventive actions that can prevent the occurrence of recurring findings from year to year. Thus, it will enhance the audits quality and provide benefits to the Local government.
Keywords: Regional Inspectorate; Repeated Findngs; Communication; Communication Theory
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References
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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
Lusiana, L., Djamhuri, A., & Prihatiningtias, Y. W. (2017). ANALISIS PENYELESAIAN TINDAK LANJUT HASIL PEMERIKSAAN. Jurnal Economica, 13(2), 71.
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.
Analisis Dampak Kurangnya Faktor Komunikasi terhadap Terjadinya Temuan Berulang pada Inspektorat Daerah 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: 04 feb. 2025.
doi: https://doi.org/10.24843/EJA.2025.v35.i01.p13.
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