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All Journal Management Studies and Entrepreneurship Journal (MSEJ) The Indonesian Journal of Accounting Research
Meinarni Asnawi
Universitas Cenderawasih, Jayapura
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Faktor Determinan yang Mempengaruhi Penyelesaian Tindak Lanjut Rekomendasi Hasil Pemeriksaan BPK pada Pemerintah Daerah di Papua Petra Yosalya Molle; Adolf Z.D. Siahay; Paulus K. Allo Layuk; Agustinus Salle; Meinarni Asnawi; Syaikhul Falah
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 5 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ebzwz354

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh komitmen perangkat daerah, pengawasan legislatif, kapabilitas Aparat Pengawasan Intern Pemerintah (APIP), dan ketidakpatuhan terhadap peraturan perundang-undangan terhadap tingkat penyelesaian tindak lanjut rekomendasi hasil pemeriksaan Badan Pemeriksa Keuangan (TLRHP) pada pemerintah daerah di Provinsi Papua. Selain itu, penelitian ini juga mengkaji berbagai upaya pemerintah daerah dalam meningkatkan penyelesaian tindak lanjut rekomendasi BPK. Studi dilakukan pada Kantor BPK RI Perwakilan Provinsi Papua di Jayapura dengan populasi meliputi 1 provinsi, 1 kota, dan 8 kabupaten, sedangkan sampel penelitian mencakup 1 provinsi dan 5 kabupaten yang ditentukan menggunakan metode professional judgement sampling. Pengumpulan data dilakukan melalui penyebaran kuesioner kepada responden dari unsur DPRD, SKPD, Inspektorat, dan pihak ketiga, serta dilengkapi dengan wawancara dan dokumentasi. Analisis data dilakukan menggunakan SPSS versi 26 dengan tahapan uji validitas, reliabilitas, statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda, dan uji hipotesis. Hasil penelitian menunjukkan bahwa komitmen perangkat daerah (X₁) dan kapabilitas APIP (X₃) berpengaruh positif dan signifikan terhadap penyelesaian TLRHP, sedangkan pengawasan legislatif (X₂) dan ketidakpatuhan terhadap peraturan perundang-undangan (X₄) tidak berpengaruh signifikan. Temuan ini menegaskan bahwa keberhasilan penyelesaian tindak lanjut hasil pemeriksaan BPK di Papua lebih ditentukan oleh faktor internal organisasi, khususnya komitmen pimpinan dan kapabilitas pengawasan internal, dibandingkan oleh faktor eksternal seperti pengawasan legislatif atau kepatuhan formal terhadap regulasi.
Strengthening Sustainable Governance to Enhance Government Accountability in the Era of Public Transparency Meinarni Asnawi; Klara Wonar; Hesty Theresia SALLE Salle; Ryan Arif Turohim
The Indonesian Journal of Accounting Research Vol 29, No 1 (2026): IJAR Januari 2026
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.980

Abstract

This study develops an integrated framework to examine how sustainability reporting and governance mediate the relationship between social audit and government accountability in Indonesian local governments. Unlike previous studies that primarily focus on direct relationships, this study investigates the complementary roles of sustainability reporting and governance in strengthening sustainable public governance. A quantitative explanatory design was employed using survey data collected from 197 respondents representing local government institutions in Indonesia. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.1. The results indicate that social audit has a positive and significant influence on sustainability reporting, governance, and government accountability. Furthermore, sustainability reporting and governance positively affect accountability and partially mediate the relationship between social audit and accountability. These findings demonstrate that social audit enhances public accountability both directly and indirectly by improving governance quality and strengthening sustainability reporting as an accounting-based accountability mechanism. This study contributes theoretically by integrating Stewardship Theory, Legitimacy Theory, and Stakeholder Theory into a comprehensive framework explaining participatory accountability. Methodologically, it develops and validates an integrated multiple mediation model. Contextually, it provides empirical evidence from Indonesian local governments, highlighting the strategic role of social audit, sustainability reporting, and governance in promoting transparency, sustainable governance, and public sector accountability. 
Co-Authors Adolf Z.D. Siahay Agustinus Salle Hesty Theresia SALLE Salle Paulus K. Allo Layuk Petra Yosalya Molle Ryan Arif Turohim Syaikhul Falah Wonar, Klara