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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Pengabdian Masyarakat Jamak International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Inovasi Penelitian Multicience INTELEKTIVA Mamangan Social Science Journal Inovasi Sosial: Jurnal Pengabdian Masyarakat
Sandanafu, Sally Paulina
Politeknik Negeri Ambon
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INTERPERSONAL COMMUNICATION AS A DETERMINANT OF AUDIT FINDINGS AND AUDIT JUDGMENT: A CONCEPTUAL MODEL FOR NATURAL RESOURCE AUDITS IN INDONESIA'S FRONTIER REGIONS Sally Paulina Sandanafu
INTERNATIONAL JOURNAL OF MULTI SCIENCE Vol. 6 No. 02 (2026): INTERNATIONAL JOURNAL OF MULTISCIENCE - MAY-AUGUST 2026
Publisher : CV KULTURA DIGITAL MEDIA

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Abstract

Natural resource audits conducted by Supreme Audit Institutions in resource-rich, geographically remote subnational regions present distinctive interpersonal demands that remain undertheorized in the auditing literature. Drawing on the professional skepticism literature, communication theory, and public-sector audit quality research, this paper develops a conceptual model linking auditor interpersonal communication competence to audit evidence quality, audit findings, and audit judgment, moderated by contextual factors specific to frontier (3T) regions, geographic isolation, resource dependency, and local institutional culture. Using Indonesia's Audit Board (Badan Pemeriksa Keuangan/BPK) and the emerging natural-resource audit context of Kepulauan Tanimbar Regency, Maluku Province site of the Masela Block LNG development as an illustrative empirical setting, the paper synthesizes existing theory into an integrated model and derives testable propositions to guide future empirical research. The paper contributes a theory-building foundation for an underexamined intersection of interpersonal communication and public-sector audit judgment, and offers a practical agenda for auditor capacity development in extractive-resource, frontier-region audit contexts.
Co-Authors Abdulharis Tamalene Agus Siahaya cynthia imelda Tjokro Filiyan Huwa Julie Theresya Pelamonia Lenora Leuhery Marcha S.I. Matitaputty Marsanda Imelia Molle MEIDYLISA PATTY Nova Angelin Kailuhu Rina Latuconsina, Rina Sipakoly, Selly Situmeang, Mis Fertyno Vanessa Acnes Christoffel Wattimena, Sefnath J