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All Journal Eksistansi INTEKNA JURNAL LENTERA : Kajian Keagamaan, Keilmuan dan Teknologi SEIKO : Journal of Management & Business Jurnal Riset Terapan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal E-Bis: Ekonomi Bisnis Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal EMA (Ekonomi Manajemen Akuntansi) Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis International Journal of Finance Research Jurnal Ekonomi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Firmansyah Firmansyah Periansya
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Current : Jurnal Kajian Akuntansi dan Bisnis Terkini

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DETERMINAN OPINI AUDIT ATAS LAPORAN KEUANGAN PEMERINTAH DAERAH PROVINSI DI INDONESIA: DETERMINANTS OF AUDIT OPINION ON LOCAL GOVERMENT FINANCIAL STATEMENTS IN PROVINCES IN INDONESIA Prahatiwi, Nur Hanny; Periansya, Periansya; Aryani, Yuli Antina
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 3 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.3.584-598

Abstract

The primary objective of this research is to examine which factors among legal compliance, internal control systems, and audit recommendation follow-ups exert the strongest impact on auditor opinions regarding Indonesian provincial governments between 2018 and 2022. The investigation relies on secondary data sources, specifically drawing from two key documents: the Semester II Audit Results Overview Report issued by BPK RI and the Compilation of Audit Recommendation Follow-up Monitoring Results spanning 2018-2022, accessed through BPK RI's media center. The research encompasses all 34 Provincial Financial Statements (LKPDs) across Indonesia as its sample population. Statistical analysis was conducted through binary logistic regression methodology, utilizing SPSS version 25 software. The findings reveal that when examined individually, neither the internal control system nor legal compliance demonstrated significant influence on audit opinions. However, the follow-up of audit recommendations, when analyzed separately, showed a meaningful impact on audit outcomes. When all three variables were considered collectively, the research discovered that internal control systems, legal compliance, and audit recommendation follow-ups jointly influenced the resulting audit opinions.
TINDAK LANJUT HASIL AUDIT DAN TRANSPARANSI, PENGARUHNYA TERHADAP TINGKAT KORUPSI DI INDONESIA : FOLLOW-UP ON AUDIT RESULTS AND TRANSPARENCY, ITS INFLUENCE ON THE LEVEL OF CORRUPTION IN INDONESIA Aprillia, Dhea; Periansya, Periansya; Aryani, Yuli Antina
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 1 (2025): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.1.694-707

Abstract

A case study of corruption cases handled by the Corruption Eradication Commission in 2018–2022 seeks to determine the impact of transparency on the level of corruption and the effects of follow-up activities on audit results. Secondary data for this study came from sources such as the KPK Financial Report, provincial government websites, and the BPK RI Audit Result Report and Summary of Semester II Audit Results. This study covers the 2018–2022 fiscal years, using 33 research samples and focusing on 34 provinces in Indonesia. Using SPSS version 25, we conducted multiple linear regression analyses to test the hypotheses. According to the study findings, transparency and follow-up on audit findings both have a positive and substantial effect on the level of corruption. At the same time, openness and the amount of time spent following up on audit findings affect the prevalence of corruption
Co-Authors A.R, Sopiyan Adelima, Dinna Agung Surya Dwianto Allysa, Mys. Friska Aprillia, Dhea Aryasi, Putri Patli Aulia, Rizkiya Faizatul Ayu Septiawati Basyith, Abdul Desi Indriasari Desi Ulpa Anggraini, Desi Ulpa Dwi Agustina Elpana, Methasa Cindy Evada Dewata Dewata Febiola, Febi Fithri, Eka Jumarni Fitriya, Fitriya Harapin Hafid H. Indra Satriawan Indriasari, Desi Juliana, Mery M. Husni Mubarok Muamar, M. Muhammad Paundra Faza Afdi Prahatiwi, Nur Hanny Pupung Purnamasari Putri Laila Sari Putri, Nurhalizah Rahmah Putri, Sherina Dwi Raiyan, Ravena Ar Rully Alamsyah, Rully Sari, Okta Purnama Sarikadarwati Sopiyan A.R Tiara Septiani Yevi Dwitayanti Yuli Antina Aryani, Yuli Antina Yuliana Sari Zahfarina, Vanny