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p-Index From 2020 - 2025
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All Journal International Journal of Management, Economic and Accounting
Reni Vadia
Unknown Affiliation
Economics, Econometrics & Finance

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Challenges and Strategies of the BPK in Improving the Quality of Regional Government Financial Accountability in the Autonomy Era: Study of the Role of Digital Technology and Public Transparency Dito Aditia Darma; Reni Vadia; Reza Safrianto
International Journal of Management, Economic and Accounting Vol. 3 No. 2 (2025): April 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study examines the challenges and strategies of the Audit Board of Indonesia (BPK) in improvingquality of local government financial accountability in the era of autonomy, with a focus on the role of digital technology and public transparency. In the context of fiscal decentralization, local financial management faces increasing complexity, causing various problems in accountability and transparency. Through a qualitative approach with a case study method in several local governments in Indonesia, this study identifies the main challenges faced by the BPK, such as limited human resources, inadequate technological infrastructure, and resistance to change. The BPK's strategy in utilizing digital technology such as the implementation of a data-based audit system, a public transparency platform, and increasing digital collaboration with stakeholders has had a significant impact on improving local financial accountability. The results of the study indicate that the integration of digital technology and increasing public transparency play an important role in overcoming structural and cultural barriers in local financial supervision.
The Effect Of Auditor Competence On Audit Quality With Auditor Independence As A Mediation Variable At The Medan City Inspectorate Reni Vadia; Oktarini Khamilah Siregar; Dito Aditia Darma Nasution
International Journal of Management, Economic and Accounting Vol. 3 No. 5 (2025): October 2025
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v3i5.651

Abstract

This study aims to examine the influence of auditor competence on audit quality with auditor independence as a mediation variable at the Medan City Inspectorate. Auditor competence is seen as a combination of education, training, work experience, and analytical skills that are believed to improve the quality of internal audits in the public sector. The results of the study show that auditor competence has a positive and significant effect on audit quality. In addition, competence has also been shown to significantly increase auditor independence, which shows that competent auditors are better able to maintain objectivity and be free from pressure from other parties. Other findings revealed that auditor independence has a positive and significant influence on audit quality, confirming the important role of independence in maintaining the integrity and credibility of audit results. However, auditor independence has not been shown to play a significant role as a mediator in the relationship between audit competence and quality. Thus, the influence of competence on audit quality tends to be direct. These results have important implications for strengthening the role of the Inspectorate in the internal supervision of local governments through improving the professional competence of auditors and strengthening the protection system for their independence.
Co-Authors , Oktarini Khamilah Siregar Dito Aditia Darma Nasution Reza Safrianto