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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Dini Aulia Zahra
Politeknik Negeri Sriwijaya
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Temuan Audit, Ukuran Pemerintah Daerah, dan Ketergantungan pada Pemerintah Pusat Terhadap Penyelesaian Tindak Lanjut Rekomendasi Hasil Pemeriksaan BPK Pada Pemerintah Kabupaten/Kota di Provinsi Aceh Dini Aulia Zahra; Sukmini Hartati; Sri Hartaty
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 10 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i10.13316

Abstract

This study aims to analyze the influence of audit findings, the size of local governments, and dependence on the central government on the implementation of follow-up actions on the recommendations of the Supreme Audit Agency (BPK) in 23 regencies and cities in Aceh Province for the 2020–2024 period. This study was motivated by the trend of a significant decline in the TLRHP rate in Aceh Province. The research method employed a quantitative approach using secondary data from the BPK RI audit reports (LHP) and local government financial reports (LKPD) obtained through the BPK RI’s E-PPID portal. Using a saturated sampling technique, a total of 115 samples were obtained. Data analysis was conducted using panel data regression with the Random Effects Model (REM) as the best-fit estimation model, using EViews 13. The results of the study indicate that, when analyzed individually, audit findings have a positive and significant effect on TLRHP (0.0000 < 0.05), and the size of the local government (total assets) also has a positive and significant effect (0.0195 < 0.05). However, dependence on the central government does not have a significant effect (0.3354 > 0.05). However, dependence on the central government did not have a significant effect (0.3354 > 0.05). Collectively, the three variables have a significant effect on TLRHP (0.000000 < 0.05) with an adjusted R-squared value of 0.361756, meaning that the independent variables account for 36.18% of the variation.
Co-Authors SISKA APRIANTI, SRI HARTATY, INDRA SATRIAWAN Sukmini Hartati