ESTD PERPUSTAKAAN UNTAD
ESTD PERPUSTAKAAN UNTAD
| JudulPENGARUH TEMUAN AUDIT DAN TINDAK LANJUT REKOMENDASI HASIL PEMERIKSAAN TERHADAP OPINI AUDIT : STUDI PADA PEMERINTAH DAERAH KABUPATEN/KOTA DI PROVINSI SULAWESI TENGAH |
| Nama: ADILAH ZULHAERINI |
| Tahun: 2025 |
| Abstrak This study aims to determine the effect of internal control system weaknesses (KSPI), non-compliance with laws and regulations (KPTHN), and follow-up on audit recommendations (TLRHP) on local government audit opinions in Central Sulawesi Province for the 2019-2023 period. This study uses a quantitative approach with secondary data. The data used comes from the Semester Examination Results Overview and the Follow-up Report on Audit Recommendations collected from the Central Sulawesi Provincial Representative of the Supreme Audit Board (BPK) through its official website EPPID | BPK-RI The population in this study included all local governments in Central Sulawesi Province consisting of 13 districts/city for 5 years (2019-2023) so that the total sample amounted to 65. The technique used in this research is PLS-SEM (Partial Least Squares Structural Equation Modeling). The research sample consisted of 13 district/city governments in Central Sulawesi Province with a total sample of 65. Data analysis using WarpPLS 7.0 software. The analysis results show that TLRHP has a significant positive impact on audit opinion, while SPI weakness and KPTHN have a significant negative impact. These results indicate that strengthening the internal control system, improving conformity with laws and regulations, and optimizing the implementation of audit recommendations are critical to improving the accountability and quality of local government financial reports. |