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All Journal Jurnal Ilmiah Akuntansi Kesatuan Indonesia Auditing Research Journal
Erwinsyah Erwinsyah
Universitas Tadulako, Indonesia
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media

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Determinants of local government capital expenditure in Indonesia: Fiscal capacity, local revenue, and BPK’s audit opinion Marwatul Hasanah; Andi Chairil Furqan; Muliati Muliati; Erwinsyah Erwinsyah
Indonesia Auditing Research Journal Vol. 15 No. 2 (2026): June: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v15i2.711

Abstract

Differences in fiscal capacity, local revenue, and financial accountability may contribute to variations in capital expenditure allocation among Indonesian local governments. Understanding these factors is important because capital expenditure supports public infrastructure provision and long-term regional development. This study examines the effects of the Fiscal Capacity Index (FCI), Local Own-Source Revenue (LOSR), and BPK audit opinion on capital expenditure. A quantitative explanatory approach was employed using secondary data obtained from the Ministry of Finance of the Republic of Indonesia and BPK audit reports. The sample comprises 542 local governments observed from 2021 to 2023, resulting in 1,626 panel observations. Panel data regression analysis was used to estimate the relationships between the explanatory variables and capital expenditure. The findings indicate that the Fiscal Capacity Index has a positive and significant effect on capital expenditure. Local Own-Source Revenue also has a positive and significant effect and exhibits the largest coefficient, suggesting that fiscal autonomy plays the strongest role in explaining capital expenditure allocation. In contrast, BPK audit opinion has a negative but statistically insignificant effect on capital expenditure. Overall, fiscal capacity and local revenue are significant determinants of capital expenditure allocation, whereas BPK audit opinion is not significantly associated with capital expenditure among Indonesian local governments.
The Strategic Role of Internal Audit in Strengthening Good University Governance Betty Betty; Lucyani Meldawati; Mustamin Mustamin; Erwinsyah Erwinsyah; Natalin Vira
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3879

Abstract

Good University Governance (GUG) is an essential concept for fulfilling the goals of higher education institutions. Universities can effectively support this by implementing the five principles of GUG, aided by organizational units like the Internal Control Unit (Satuan Pengawas Internal/SPI) within the institution. This study seeks to analyze the influence of the Internal Control Unit on the implementation of Good University Governance at Tadulako University. Using a quantitative method, the research was conducted at Tadulako University in Palu, with data gathered from 57 respondents selected through incidental sampling. The research tools were verified for validity and reliability. Data analysis utilized descriptive statistics and simple regression analysis. Results show that the Internal Control Unit has a positive effect on Good University Governance. Therefore, it is crucial for all stakeholders to acknowledge the Internal Control Unit’s role to strengthen its impact on effective university governance.
Co-Authors Andi Chairil Furqan Betty Betty Lucyani Meldawati Marwatul Hasanah Muliati Muliati Mustamin Mustamin Natalin Vira