Analysis of Obstacles to Completion of Follow-up Recommendations in ABC Regional Government
Abstract
This study analyzes the obstacles to the completion of follow-up recommendations by the Regional Government of ABC on the Province Inspectorate of XYZ reports. This study aims to determine obstacles in the completion of follow-up recommendations on the Province Inspectorate of XYZ reports. The data collection will be collected using semi-structured interviews with the follow-up team and Regional Apparatus. The data collection will be collected using documentation for the implementation of follow-up. Then this study uses data analysis techniques, namely content analysis. The results of the study indicated that the Regional Government of ABC’s compliance in follow-up recommendations on the Province Inspectorate of XYZ reports is not yet optimal, then the role of Regency Inspectorate of ABC is not yet optimal, and there are obstacles faced by Regional Apparatus in the completion of follow-up recommendations on the Province Inspectorate of XYZ reports which resulted in a low level of follow-up completion.
Keywords: Follow-up Recommendations; Province Inspectorate Reports; Compliance; Role
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References
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https://ejurnal.esaunggul.ac.id/index.php/Formil/article/view/5082
Sugiarmini, N. L. A., dan Datrini, L. K. (2017). Pengaruh Skeptisme Profesional, Independensi, Kompetensi, Etika, dan Role Stress Auditor terhadap Kualitas Audit pada Kantor BPK RI Perwakilan Provinsi Bali. Jurnal Krisna: Kumpulan Riset Akuntansi, 9(01), 4.
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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
Aikins, A. E., Mensah, J. V., & Kumi-Kyereme, A. (2022). Investigating the conditions under which internal auditing is carried out in selected local governments in the Central Region of Ghana. Asian Journal of Accounting Research, 7(3). https://doi.org/10.1108/AJAR-10-2021-0186
Anglin, A. H., Kincaid, P. A., Short, J. C., & Allen, D. G. (2022). Role Theory Perspectives: Past, Present, and Future Applications of Role Theories in Management Research. Journal of Management, 48(6). https://doi.org/10.1177/01492063221081442
Chang, S. M., Budhwar, P., & Crawshaw, J. (2021). The Emergence of Value-Based Leadership Behavior at the Frontline of Management: A Role Theory Perspective and Future Research Agenda. In Frontiers in Psychology (Vol. 12). https://doi.org/10.3389/fpsyg.2021.635106
Dawuda, A., Aninanya, G. O., & Alnaa, S. E. (2015). The Organizational Independence of Internal Auditors in Ghana: Empirical Evidence from Local Government. Asian Journal of Economic Modelling, 3(2), 33-45. https://doi.org/10.18488/journal.8/2015.3.2/8.2.33.45
Djanegara, M. S. (2016). The analysis of factors affecting the finding and opinions of local government financial statements by Audit Board of the republic of Indonesia: Studies on district municipality on the island of sumatera and Java. International Journal of Applied Business and Economic Research, 14(10).
Fadzillah, N. A. (2022). Analisis Peran Inspektorat Daerah Kabupaten Konawe Selatan dalam Pengelolaan Keuangan Desa. Accounting and Business Information Systems Journal, 10(01), 10. https://doi.org/10.22146/abis.v10i1.73338
Habbe, A. H., Rasyid, S., Arif, H., & Muda, I. (2019). Measuring internal auditor’s intention to blow the whistle (A Quasi-experiment of internal auditors in the local government). Business: Theory and Practice, 20. https://doi.org/10.3846/btp.2019.22
Haniifah, M. N., dan Pramudyastuti, O. L. (2021). Analisis Efektivitas Audit Tool and Linked Archive System dalam Menunjang Proses Audit Laporan Keuangan. Jurnal MANEKSI (Management, Ekonomi dan Akuntansi), 10(02), 171. https://doi.org/10.31959/jm.v10i2.747
Harinurhady, A., Rifa’i, A., dan Alamsyah. (2017). Analisis Penyelesaian Tindak Lanjut Hasil Pemeriksaan Auditor Inspektorat Kabupaten Sumbawa Barat. Jurnal Economia, 13(01), 104. https://dx.doi.org/10.21831/economia.v13i1.13520
Jones, G., & Beattie, C. (2015). Local government internal audit compliance. Australasian Accounting, Business and Finance Journal, 9(3). https://doi.org/10.14453/aabfj.v9i3.5
Kurniati, S., & Abbas, Y. (2023). Evaluasi Penyelesaian Tindak Lanjut Rekomendasi Hasil Audit BPK Sebagai Key Performance Indicator. Owner, 7(4). https://doi.org/10.33395/owner.v7i4.1632
Mahyoro, A. K., & Kasoga, P. S. (2021). Attributes of the internal audit function and effectiveness of internal audit services: evidence from local government authorities in Tanzania. Managerial Auditing Journal, 36(7). https://doi.org/10.1108/MAJ-12-2020-2929
Muhtar, M., Payamta, P., Sutaryo, S., & Amidjaya, P. G. (2020). Government accrual-based accounting standards implementation in Indonesia: The role of local government internal audit. Scientific Papers of the University of Pardubice, Series D: Faculty of Economics and Administration, 28(3), 1107. https://doi.org/10.46585/sp28031107
Nahor, J. L. B., Adriani, A., dan Nor, W. (2021). Analisis Penyelesaian Tindak Lanjut Hasil Pemeriksaan BPK pada Pemeriksaan Kinerja atas Kegiatan APIP Inspektorat Kabupaten Barito Timur. Jurnal Akuntansi dan Keuangan, 09(01), 10. https://doi.org/10.29103/jak.v9i1.3447
Nathan, L., Aswar, K., Jumansyah, Mulyani, S., Hardi, & Nasir, A. (2022). The Moderating Role of Natural Resources Between Fiscal Decentralization, Government Internal Audit, Law Enforcement and Corruption: Evidence from Indonesian Local Government. Contemporary Economics, 16(4). https://doi.org/10.5709/ce.1897-9254.490
Nilamsari, N. (2014). Memahami Studi Dokumen Dalam Penelitian Kualitatif. WACANA: Jurnal Ilmiah Ilmu Komunikasi, 13(02), 178.
Nurdiono, dan Gamayuni, R. R. (2018). The Effect of Internal Auditor Competency on Internal Audit Quality and Its Implication on the Accountability of Local Government, European Research Studies Journal, 11(04), 426-434. https://dx.doi.org/10.35808/ersj/1132
Onoja Emmanuel, E., & Usman, H. (2015). Internal audit techniques and fraud prevention: A case study of selected Local Government Councils in Bauch State. Mediterranean Journal of Social Sciences, 6(4). https://doi.org/10.5901/mjss.2015.v6n4p232
Purwoko, K., Prasetyo, D., Wijayanti, L. E., dan Setiawan, W. (2022). Faktor-faktor yang Mempengaruhi Kepatuhan Terhadap Pengendalian Intern. Jurnal Riset Akuntansi dan Auditing, 9(03), 18. https://doi.org/10.55963/jraa.v9i3.485
Rondonuwu, A. O., Manossoh, H., & Wokas, H. R. N. (2022). Analisis Penyelesaian Tindak Lanjut Hasil Pemeriksaan Auditor Inspektorat Daerah Provinsi Sulawesi Utara. Jurnal Riset Akuntansi dan Auditing "GOODWILL”, 13(02), 245. https://doi.org/10.35800/jjs.v13i2.45827
Rozali, Y. A. (2022). Penggunaan Analisis Konten dan Analisis Tematik. Diakses pada 29 November 2024, dari
https://ejurnal.esaunggul.ac.id/index.php/Formil/article/view/5070
Sayekti, F. N., dan Bastian, I. (2017). Tindak Lanjut Hasil Pemeriksaan Badan Pemeriksa Keuangan atas Laporan Keuangan Pemerintah Kota Yogyakarta. Accounting and Business Information Systems Journal, 5(03), 1. https://doi.org/10.22146/abis.v5i3.59274
Sitasari, N. W. (2022). Mengenal Analisa Konten Dan Analisa Tematik Dalam Penelitian Kualitatif. Diakses pada 29 November 2024, dari
https://ejurnal.esaunggul.ac.id/index.php/Formil/article/view/5082
Sugiarmini, N. L. A., dan Datrini, L. K. (2017). Pengaruh Skeptisme Profesional, Independensi, Kompetensi, Etika, dan Role Stress Auditor terhadap Kualitas Audit pada Kantor BPK RI Perwakilan Provinsi Bali. Jurnal Krisna: Kumpulan Riset Akuntansi, 9(01), 4.
Sumaryati, A., Praptika Novitasari, E., & Machmuddah, Z. (2020). Accounting Information System, Internal Control System, Human Resource Competency and Quality of Local Government Financial Statements in Indonesia. The Journal of Asian Finance, Economics and Business, 7(10), 795–802. https://doi.org/10.13106/JAFEB.2020.VOL7.N10.795
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
Published
2024-12-09
How to Cite
HASIBUAN, Tirmizi Azhar; WARDHANI, Ratna.
Analysis of Obstacles to Completion of Follow-up Recommendations in ABC Regional Government.
E-Jurnal Akuntansi, [S.l.], v. 35, n. 2, dec. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/121686>. Date accessed: 09 mar. 2025.
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