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All Journal Journal of Citizenship
Tita Nurjanah
Universitas Padjadjaran
Social Sciences

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Paradoks Opini Audit dan Akuntabilitas Substantif dalam Tata Kelola Keuangan Pemerintah Daerah: Analisis Kota Bandung Tahun 2022–2024 Berbasis Comprehensive Accountability Framework Muhammad Abdillah Faqih Mardiansyah; Erwin Irawan; Kalvin Yulnex; Tita Nurjanah
Journal of Citizenship Volume 5 Issue 1, 2026
Publisher : HK Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37950/joc.v5i1.651

Abstract

This study examines the gap between formal and substantive accountability in the financial management of the Bandung City Government during 2022–2024. Using a Comprehensive Accountability Framework (CAF), the study analyzes how improved audit opinions may coexist with persistent risks of irregularities. Data were collected through document analysis of audit reports issued by the Supreme Audit Agency, local government financial statements, inspectorate reports, and relevant regulations. The findings show that improved audit opinions reflect strengthened administrative accountability but have not been accompanied by enhanced substantive accountability, particularly in public procurement and asset management. This study concludes that favorable audit opinions do not necessarily indicate the actual quality of financial governance, reinforcing the audit opinion paradox in local government.
Co-Authors Erwin Irawan Kalvin Yulnex Muhammad Abdillah Faqih Mardiansyah