E-JURNAL AKUNTANSI
Vol 35 No 1 (2025)

Analisis Dampak Kurangnya Faktor Komunikasi terhadap Terjadinya Temuan Berulang pada Inspektorat Daerah XYZ

Lyra Raisa Fadhila (Faculty of Economics and Business, University of Indonesia, Indonesia)



Article Info

Publish Date
30 Jan 2025

Abstract

The occurrence of recurring findings indicates that the audit conducted by the Inspectorate in the previous period did not produce results. Quality audit results can encourage Auditee to improve their weaknesses. There are several factors that cause repeated findings and one of them is from communication factor. This study aims to reveal how communication factors can cause repeated findings in the Inspectorate XYZ. This study uses communication theory to answer the research problem. This study uses several instruments to collect data which are survey, interviews and documentation. The data analysis technique used in this study is thematic analysis. The results of the study indicate that there is a weakness that result in recurring findings in the Inspectorate XYZ, which is in the follow-up monitoring process. The implications of this study is a useful information for the Inspectorate and the Local Government to take preventive actions that can prevent the occurrence of recurring findings from year to year. Thus, it will enhance the audits quality and provide benefits to the Local government. Keywords: Regional Inspectorate; Repeated Findngs; Communication; Communication Theory

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...