Factors influencing audit findings of the Indonesian district governments’ financial statements

The Regional Governments’ Financial Statements in Indonesia that have obtained unqualified opinions had increased in recent years. However, the audit findings on the local government’s financial reports have also increased. Those conditions have motivated us to empirically analyze the factors that i...

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Autores principales:	Bambang Pamungkas, Cendy Avrian, Reisya Ibtida
Formato:	article
Lenguaje:	EN
Publicado:	Taylor & Francis Group 2019
Materias:	government audit internal control system compliance to regulations size of the regional government local income capital expenditures follow-up of audit recommendations Business HF5001-6182 Management. Industrial management HD28-70
Acceso en línea:	https://doaj.org/article/e875af0fdecb486fab10a136628464a0
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spelling	oai:doaj.org-article:e875af0fdecb486fab10a136628464a02021-12-02T16:09:30ZFactors influencing audit findings of the Indonesian district governments’ financial statements2331-197510.1080/23311975.2019.1673102https://doaj.org/article/e875af0fdecb486fab10a136628464a02019-01-01T00:00:00Zhttp://dx.doi.org/10.1080/23311975.2019.1673102https://doaj.org/toc/2331-1975The Regional Governments’ Financial Statements in Indonesia that have obtained unqualified opinions had increased in recent years. However, the audit findings on the local government’s financial reports have also increased. Those conditions have motivated us to empirically analyze the factors that influence the increasing number of audit findings in district governments in Indonesia for the 2016 and 2017 fiscal years. The independent variables are the Size of the Regional Government, Local Income, Capital Expenditures, and Follow-Up of Audit Recommendations. We measure their influence on the Non-Compliance with Regulations using the Weaknesses of the Internal Control System as the moderating variable. Our results show that Size has a positive impact on the Internal Control System. Otherwise, the Completion of Audit Recommendation negatively affects both the Internal Control System and the Non-Compliance with Regulatory. The other independent variables of Local Income and Capital Expenditures did not show any influence on the number of audit findings. Simultaneously, Size, Local Income, Capital Expenditures, and Follow-Up of Audit Recommendation have an indirect relationship to Non-Compliance with Regulation findings through Internal Control System Weaknesses. Our research emphasizes the importance of developing a comprehensive internal control system for local governments, along with the improvement of asset governance. Moreover, we also encourage the completion of audit recommendations on local governments to avoid the reoccurrence of similar findings.Bambang PamungkasCendy AvrianReisya IbtidaTaylor & Francis Grouparticlegovernment auditinternal control systemcompliance to regulationssize of the regional governmentlocal incomecapital expendituresfollow-up of audit recommendationsBusinessHF5001-6182Management. Industrial managementHD28-70ENCogent Business & Management, Vol 6, Iss 1 (2019)
institution	DOAJ
collection	DOAJ
language	EN
topic	government audit internal control system compliance to regulations size of the regional government local income capital expenditures follow-up of audit recommendations Business HF5001-6182 Management. Industrial management HD28-70
spellingShingle	government audit internal control system compliance to regulations size of the regional government local income capital expenditures follow-up of audit recommendations Business HF5001-6182 Management. Industrial management HD28-70 Bambang Pamungkas Cendy Avrian Reisya Ibtida Factors influencing audit findings of the Indonesian district governments’ financial statements
description	The Regional Governments’ Financial Statements in Indonesia that have obtained unqualified opinions had increased in recent years. However, the audit findings on the local government’s financial reports have also increased. Those conditions have motivated us to empirically analyze the factors that influence the increasing number of audit findings in district governments in Indonesia for the 2016 and 2017 fiscal years. The independent variables are the Size of the Regional Government, Local Income, Capital Expenditures, and Follow-Up of Audit Recommendations. We measure their influence on the Non-Compliance with Regulations using the Weaknesses of the Internal Control System as the moderating variable. Our results show that Size has a positive impact on the Internal Control System. Otherwise, the Completion of Audit Recommendation negatively affects both the Internal Control System and the Non-Compliance with Regulatory. The other independent variables of Local Income and Capital Expenditures did not show any influence on the number of audit findings. Simultaneously, Size, Local Income, Capital Expenditures, and Follow-Up of Audit Recommendation have an indirect relationship to Non-Compliance with Regulation findings through Internal Control System Weaknesses. Our research emphasizes the importance of developing a comprehensive internal control system for local governments, along with the improvement of asset governance. Moreover, we also encourage the completion of audit recommendations on local governments to avoid the reoccurrence of similar findings.
format	article
author	Bambang Pamungkas Cendy Avrian Reisya Ibtida
author_facet	Bambang Pamungkas Cendy Avrian Reisya Ibtida
author_sort	Bambang Pamungkas
title	Factors influencing audit findings of the Indonesian district governments’ financial statements
title_short	Factors influencing audit findings of the Indonesian district governments’ financial statements
title_full	Factors influencing audit findings of the Indonesian district governments’ financial statements
title_fullStr	Factors influencing audit findings of the Indonesian district governments’ financial statements
title_full_unstemmed	Factors influencing audit findings of the Indonesian district governments’ financial statements
title_sort	factors influencing audit findings of the indonesian district governments’ financial statements
publisher	Taylor & Francis Group
publishDate	2019
url	https://doaj.org/article/e875af0fdecb486fab10a136628464a0
work_keys_str_mv	AT bambangpamungkas factorsinfluencingauditfindingsoftheindonesiandistrictgovernmentsfinancialstatements AT cendyavrian factorsinfluencingauditfindingsoftheindonesiandistrictgovernmentsfinancialstatements AT reisyaibtida factorsinfluencingauditfindingsoftheindonesiandistrictgovernmentsfinancialstatements
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Factors influencing audit findings of the Indonesian district governments’ financial statements

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