ESTD PERPUSTAKAAN UNTAD
ESTD PERPUSTAKAAN UNTAD
| JudulPENGARUH REKOMENDASI ??AUDIT TINDAK LANJUT TERHADAP TINGKAT KEPATUHAN PEMERINTAH DALAM PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH: STUDI PADA KABUPATEN/KOTA DI PROVINSI SULAWESI TENGAH |
| Nama: NANDA |
| Tahun: 2025 |
| Abstrak The research aims to saw the effect of follow-up on audit recommendations on the level of compliance in the disclosure of local government financial statements. Using a quantitative approach, the secondary data used comes from the Ministry of Finance and National Audit Agency, Republic of Indonesian regarding the follow-up of audit recommendations in the 2018-2022 period. Data analysis was performed using the PLS SEM method using WarpPLS 7.0. The results showed that the follow-up of audit recommendations had a positive and significant effect on the level of government compliance and strengthened the relationship in the disclosure of local government financial statements, with path coefficients of 0.27 and 0.26, respectively. The R² value of 0.23 indicates that the two variables together explain 23% of the variability in the level of compliance. Model fit testing showed valid results, with all model indices meeting the fit criteria. The results revealed that the Follow-up of Audit Recommendations has a positive and significant influence on the Compliance Level and strengthens the Disclosure of Local Government Financial Statements. Implementation of audit recommendations and transparency of financial management are critical to improving local government accountability. Although these variables explain 23% of the variation in compliance, there are still other contributing factors. This research suggests a qualitative approach for further research to explore the relationship between audit and compliance and the impact of oversight systems on corruption prevention. |