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All Journal ProBank: Jurnal Ekonomi dan Perbankan Jurnal ASET (Akuntansi Riset) JRA: Jurnal Riset Akuntansi Jurnal Pendidikan Akuntansi dan Keuangan Jurnal Akuntansi Bisnis dan Ekonomi (JABE) ACCOUNTHIK : Journal of Accounting and Finance Jurnal Abdimas Sangkabira Management Science Research Journal Indonesian Accounting Literacy Journal Indonesian Accounting Research Journal
Nugraha, Arie Apriadi
Politeknik Negeri Bandung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Temuan Audit Dan Tindak Lanjut Rekomendasi Hasil Pemeriksaan Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Pada Kabupaten Dan Kota Provinsi Jawa Barat Tahun 2019-2023) Zahwah Aqilah Junaedi; Arie Apriadi Nugraha
Indonesian Accounting Research Journal Vol. 6 No. 1 (2025): Vol. 6 No. 1 (2025): Indonesian Accounting Research Journal (October 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

The quality of local government financial reports reflects the extent to which financial information is presented in accordance with applicable accounting standards. The preparation of these financial reports is a form of accountability in public financial management. Audits conducted by the Supreme Audit Agency (BPK) result in audit opinions, which are official statements regarding the reliability of financial reports. In addition, the BPK also provides recommendations for improvements that must be followed up. This study aims to examine the impact of audit findings and follow-up on recommendations on the quality of local government financial reports. The method used is a quantitative approach with ordinal logistic regression analysis, using SPSS Statistics software version 29. The research sample includes districts and cities in West Java Province that received audit opinions from the BPK on their financial statements during the 2019–2023 period, selected using purposive sampling. The data used were secondary data, consisting of summaries of follow-up reports on audit recommendations (TLRHP) and audit reports (LHP) on local government financial reports (LKPD) for the years 2019–2023. The research results indicate that audit findings do not significantly affect the quality of financial reports. However, follow-up on audit recommendations has a positive impact. Overall, both audit findings and follow-up contribute to determining the quality of local government financial reports
Pengaruh SPIP, Pemanfaatan Teknologi Informasi, dan Gaya Kepemimpinan Transformasional terhadap Kualitas Laporan Keuangan (Survei pada OPD Pemerintah Kota Cimahi) Cynara Putri Danari; Arie Apriadi Nugraha
Indonesian Accounting Research Journal Vol. 6 No. 1 (2025): Vol. 6 No. 1 (2025): Indonesian Accounting Research Journal (October 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v6i1.6829

Abstract

Financial report is a medium of accountability to report users. This study aims to determine the effect of Government's Internal Control System (SPIP), the use of information technology, and transformational leadership on the quality of financial reports. The population of this study consisted of 29 OPD in the City Government of Cimahi. This research collected data through questionnaire and observation. Respondents of this study consisted of 75 people. The data analysis method used is multiple linear regression analysis processed with the help of SPSS version 26. The results showed that the internal control system and transformational leadership style have a positive and significant effect on the quality of financial reports, while the use of information technology didn’t have a significant effect on the quality of financial reports. Government’s internal control system, the use of information technology, and transformational leadership style have simultaneous affect together to the quality of financial reports.
Determinants of Banking Sector Audit Report Lag: Evidence from Indonesia Sudradjat, Sudradjat; Ishak, Jouzar Farouq; Nugraha, Arie Apriadi
Jurnal ASET (Akuntansi Riset) Vol 15, No 1 (2023): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v15i1.57366

Abstract

The main purpose – This study aims to examine the influence of audit committee characteristics, reputation of public accounting firms, and the COVID-19 crisis on the Audit Report Lag (ARL) of the banking sector in Indonesia..Method - This study uses annual panel data from 40 banks listed on the Indonesia Stock Exchange for the 2014-2021 period. The analytical method used in this study is the Random Effect Model.Main Findings – The results show that the frequency of audit committee meetings and the reputation of the public accounting firm have a negative effect on the ARL of the banking sector in Indonesia. Meanwhile, the COVID-19 crisis had a positive effect on the ARL of the banking sector in Indonesia. However, the research failed to prove the influence of the size of the audit committee and women's audit committee on the ARL of the banking sector in Indonesia.Theory and Policy Implications – This research contributes to the development of corporate governance literature on the relationship between the characteristics of audit committees and the reputation of public accounting firms and the ARL of the banking sector, in times of crisis such as the COVID-19 pandemic. This research adds insight for bank regulators, investors, and other business people about the factors that affect the ARL of the banking sector in Indonesia, which allows them to control the ARL more effectively.Novelty – This study is one of the first to consider women's audit committees, the reputation of public accountants, and the COVID-19 crisis in relation to the ARL of the banking sector, particularly in Indonesia. Keywords - Audit report lag, audit committee characteristics, public accounting firm reputation, COVID-19 crisis, Indonesian banking sector.
Co-Authors Al-Gholy, Afky Arry Irawan, Arry Auliya Firyal Zahrah Bukhori, Eka Panca Cynara Putri Danari Danari, Cynara Putri Delia Adni Prihasti Endah Dwi Kusumastuti, Endah Dwi Firdaus, Muhammad Hafizh Handayani, Resty Ditha Hasbi Assidiki Mauluddi Hendi Rohendi, Hendi Ishak, Jouzar Farouq Junaedi, Rendi Kamalah Saadah Lulu Raihana Fakhira Lutfhi Ramdani Fathurrohman Mulyandani, Vina citra Nita Ayu Trisnawati Novianty, Ira Pahirva, Rama Putra, Sugih Sutrisno Rahma Nazila Muhammad Ramdani, Kafi Ezra Ririn Riani Rizky Amalia Setiawan Setiawan Shofi Nabila Khoerunnisa Sudjana Sudradjat Sudradjat Vita Alifah Maulina Wini Widiati Yeti Apriliawati, Yeti Yuni Maudina Zahwah Aqilah Junaedi