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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Akuntansi dan Pajak Jurnal Maneksi (Management Ekonomi Dan Akuntansi) IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Proaksi Journal of Contemporary Accounting Jurnal Ilmiah Akuntansi Kesatuan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Industrial Engineering & Management Research (JIEMAR) Jurnal Ekonomi Jurnal Kolaboratif Sains International Journal of Science and Society (IJSOC) Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Journal of Governance, Taxation, and Auditing Journal of Applied Accounting INTERNATIONAL JOURNAL OF ECONOMICS AND MANAGEMENT REVIEW Journal of Economics and Management Scienties International Journal of Economics, Management and Accounting IIJSE Accounting Studies and Tax Journal Adpebi Science Series Tadulako Social Science and Humaniora Journal Jurnal Pengabdian Masyarakat Mandira Cendikia (JPKM-MC) Sriwijaya Accounting Community Services AJCD GoodWill Journal of Economics, Management, and Accounting
Muhammad Ilham Pakawaru
Fakultas Ekonomi Dan Bisnis, Jurusan Akuntansi, Universitas Tadulako
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Journal : journal of applied accounting

 1 
Temuan Audit Dalam Karakteristik Kepala daerah, Karakteristik Daerah, dan Kinerja Keuangan Al Zahra, Maya; Yamin, N; Pakawaru, Muhammad Ilham; Sugianto, Sugianto
Journal of Applied Accounting Vol 3 No 2 (2024): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v3i2.1048

Abstract

The complexity and diversity of accountability issues in local financial management, as indicated by audit results, often point to violations of the law and weaknesses in the internal control framework. The purpose of this study is to examine the impact of regional head characteristics, regional characteristics, and financial performance on audit findings. Budget realization reports, balance sheets, and audit findings of local governments in Central Sulawesi Province for the period 2018-2023 are the data observed in this study. Data analysis was carried out with the Structural Equation Modeling-Partial Least Squares (SEM PLS) analysis tool with the WarpPLS version 7.0 application. The results of this study indicate that audit findings are significantly influenced by regional characteristics, regional head characteristics, and financial performance. This study suggests that to reduce audit findings, local governments need to create a strong and integrated internal control system. This requires implementing clear financial management practices as well as increasing the capacity of human resources to help understand and apply appropriate control principles. Keywords: audit findings, characteristic district, characteristics of district head, controlling, financial worker
Co-Authors Abdul Kahar Adiba, Ayesha Nurul Al Zahra, Maya Andi Mappanyukki Andi Mattulada Amir Andi Sabirin Baso Arung Gihna Mayapada Ayu Safitri BAKRY, M.Iqbal Bakry, Mohammad Iqbal Bass, Muhammad Bashri Briegita, Ruth Anindya Cahyani, Asti Cakranegara, Pandu Adi Daud Ruranto Buntulabi Dewi, Ni Sayu Kadek Era Susipta Dr. Muhammad Darma Halwi Edtri, Dini Zalzabila Ernawaty Usman Erwinsyah Erwinsyah Faizal Azdar Febria, Lisa Femilia Zahra Furqan, Andi Chairil Gusnianti Haryono Pasang Kamase Husnul Hatimah Ika Pertiwi Putri, Wahyuni Indra Basir Luneto, Abdul Razik M. Sahrul Saleh Mariana Masruddin Moh. Alwi Moh. Iqbal, Moh. Moh. Rafli Muh. Darma Halwi Muhammad Afdhal Muhammad Afdhal S Muhammad Darma Halwi Muhammad Din Muhammad Din Muliati Muliati Muliati Muliati Muliati, Muliati Mustamin Mustamin Ni Made Suwitri PARWATI Nina Yusnita Yamin Nurdin, Jurana Nurhayati Haris Nurlailah Nurlailah Nurlailah NURUL ANNISA Oktavia Sari, Fhara Oneng, Muthia Yogelina Parwati, Ni Made Suwitri Phatra Anggana Djuri Prayoga, Wahyu Imam Rahayu Indriasari Rahayu Indriasari Rahma Masdar Ridwan, Ridwan Rika Febby Rhamadhani Rika Veby ramadhani Rudy Usman Salsabila Selmita Paranoan Septian Septian Siti Nur Anisa Stefani Lily Indarto Sudirman Sugianto Sugianto Sugianto Sugianto Syahrani, Cahya Bilqis Tanra, Andi Ainil Mufidah Tanti Widia Nurdiani Tenripada, Tenripada Totanan, Chalarce Vany Terisia Wirandi Wulandari, Niluh Merthi Yamin , Nina Yusnita Yamin, N Yuldi Mile Yusnita Yamin, Nina Zaidan, Muhammad