Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Varied Knowledge Journal
Alimuddin Alimuddin
Faculty of Economics and Business, Universitas Hasanuddin, Indonesia
Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Accountability in Campaign Finance Audits: A Phenomenological Study of Auditor in Indonesian Regional Muhammad Arsyad; Alimuddin Alimuddin; Syarifuddin Syarifuddin
Varied Knowledge Journal Vol. 3 No. 4 (2026): Varied Knowledge Journal, May 2026
Publisher : CV. Global Cendekia Inti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71094/vkj.v3i4.179

Abstract

This study addresses the gap between formal regulatory compliance and substantive accountability in campaign finance audits in regional elections. Despite regulations emphasizing transparency, campaign finance audits often fail to ensure the accuracy and integrity of financial reporting, raising concerns about their effectiveness in supporting democratic governance. This study aims to explore how auditors interpret and construct accountability in campaign finance audits. A qualitative phenomenological approach was employed to capture auditors lived experiences. Data were collected through semi-structured interviews with auditors from public accounting firms involved in the 2024 regional elections in Indonesia and analyzed using phenomenological procedures, including thematic clustering and meaning interpretation. The findings reveal that campaign finance audits are better understood as legitimacy seeking mechanisms than as tools of substantive accountability. Five themes emerged, indicating that audits function mainly as legitimacy-seeking mechanisms rather than instruments of transparency. This study contributes by introducing “symbolic accountability” and highlighting the need to strengthen enforcement and expand audit scope.
Co-Authors Muhammad Arsyad Syarifuddin Syarifuddin