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Sylvia .
Departemen Of Management, STIE Nobel Indonesia Makassar, South Sulawesi, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Management of Assets and Follow-Up the Findings of the Audit Board to Increase Financial Performance of Local Governments Ridha Yamin; Masdar Mas'ud; Sylvia Sjarlis
Economics, Business, Accounting & Society Review Vol. 1 No. 1 (2022): Economics, Business, Accounting, and Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (488.127 KB) | DOI: 10.55980/ebasr.v1i1.8

Abstract

The dependence of most local governments on the central government in funding regional spending is still a problem in Indonesia. Although the regional autonomy system has been implemented, including in terms of regional financial management, local governments still have difficulty in implementing efficient regional spending. This effort is done so that the financial management of local governments can be implemented efficiently. This research aims to find out the impact of the size of local governments, audit findings and follow-up of the recommendations of The Audit Board of the Republic of Indonesia on the financial performance of local governments   This study uses a quantitative approach by testing hypotheses using multiple regression analysis methods in cross sectional data. The study used data from local government performance reports in 2019. The study analyses 406 district/city governments report in Indonesia. The results showed that: 1) There is a positive and significant influence on the size of local governments on the financial performance of local governments in Indonesia; 2) There are negative and significant influences on the findings of examination of the financial performance of local governments in Indonesia; 3) There is a positive and significant influence on follow-up recommendations of examination results on the financial performance of local governments in Indonesia. The results implication is that efficiency of local government asset and follow-up of audit findings of the Audit Board Republic of Indonesia can improve the financial performance of local governments.
The Effect of Audit Findings, Follow-Up Audit Recommendations, And BPK Opinions from The Previous Year on The Determination of Opinions in Local Government Financial Statements Rena Mainingrum; Sylvia Sjarlis; Andi Ririn Oktaviani; Reno Fithri Meuthia
Economics, Business, Accounting & Society Review Vol. 2 No. 1 (2023): Economics, Business, Accounting, and Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v2i1.56

Abstract

This study aims to analyze the effect of audit findings, follow-up on audit recommendations from the Supreme Audit Agency (BPK RI) and audit opinion from previous year on the determination of audit opinions on local government financial statements. The historical data of 24 local governments in South Sulawesi for the period 2016 - 2020 related to the examination of local government financial statements is used in this study. The results of the study found that: 1) There was a positive but not significant effect on the opinion of the Audit Findings on the determination of the audit opinion of the district government in South Sulawesi, 2) there was a positive and significant effect of follow-up on the recommendations of the audit results of local government in South Sulawesi, and 3) there was a negative and significant effect of the previous year audit opinion on the opinion of the local government financial statements.
Co-Authors Abdul Khalik Adriyan Sayed Ahmad Firman Alia Ariesanti Andanika Andanika Andi Nurmalasari Andi Ririn Oktaviani DM, M. Rustan Gayatri Lestari Mawardi Hasbiah Hasbiah M Salim S Mariyad Mariyad Maryadi Maryadi Maryadi Maryadi Maryam Maryam Masdar Mas'ud Masdar Mas'ud Muhammad Amin Muhammad Idris Muhammad Idris Muhammad Idris Rabaisa Rabaisa Rena Mainingrum Reno Fithri Meuthia Ridha Yamin ROHMAWATI KUSUMANINGTIAS Saban Echdar Salim Sultan Saripuddin D SUARNI SUARNI Syamsul Alam Yusrab Ardianto Sabban Yusran Mansyur Zainal Abidin