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The auditor uses the audit results of the local government financial reports to provide a professional statement in the form of an opinion and recommendations in the audit report. These opinions and recommendations are important for the local government's policy because they contain guidelines for its improvement. Purpose. This study examines the effect of audit findings (Internal Control System, non-compliance with regulations, and audit recommendation follow-up) on BPK's audit opinion using a case study of the Regional Governments in Kalimantan Zone. Methodology/approach. The logistic regression was used to determine the effect of audit findings and follow up on the BPK's opinion of audit results. This study uses secondary data (BPK Semester Examination Results Summary or IHPS) collected from 2018 to 2023. Findings. The results showed that audit findings (the internal control system and non-compliance with regulations findings) significantly negatively affected the BPK audit opinion on the financial statements in the Kalimantan region. In addition, the follow-up examination results significantly positively impact the BPK audit opinion on the financial statements in the Kalimantan region. The result was that the lower findings of the internal control system and non-compliance with regulations resulted in a better audit opinion of BPK. In addition, the higher the index follow-up on audit results, the better the acquisition of BPK audit opinion is generated. Originality/value. This study extends and contributes to the extant BPK audit opinion literature by providing new insight into how audit findings affect BPK's audit opinion in the Kalimantan zone settings. Practical implications. This finding implies that local governments must improve the implementation of internal control systems and compliance with regulations and consistently undertake BPK recommendations to increase the quality of financial reporting. The findings offer vital evidence to improve the quality of financial reporting in driving local governments' service quality. Limitations. This study only uses data from the Kalimantan region, so the generalization of the study results does not apply nationally and may cause bias in the method. To minimize bias, the next researcher can use a larger sample of data, not just one area.

PurposeThis study aims to analyze the effect of audit findings and audit recommendations follow-up on the quality of financial reports and the quality of public services in the context of applying accrual accounting systems to local government in Indonesia. This study also examines whether the quality of the financial report affects the quality of public services.Design/methodology/approachThis study employed cross-sectional regression using data from 1,437 observations from 491 districts/cities for 2014–2016. The data illustrates the conditions prior to the adoption of the accrual accounting system (2014), the initial year of application/transition period (2015) and the second year of the expected accrual accounting system (2016).FindingsThe results of the study indicate that, in general, the quality of financial reports affects the quality of public services. Regarding the implementation of audits in the public sector, it is also found that audit findings have a negative impact on the quality of financial report and the quality of public services, while audit recommendations follow-up plays a positive role in improving the quality of financial report and the quality of public services.Research limitations/implicationsThe implication of the results of this study is closely related to the efforts to realize the ultimate goal of the recent government reforms. In order to increase the quality of public services in the era of higher report requirements through an accrual accounting system, the government should focus on the quality of financial reports, audit findings and the audit recommendations follow-up.Originality/valueThis study provides new insight on the link between the public sector auditing and the quality of accounting in accrual implementation context and the quality of public services.

Purpose This study aims to advance the discussion on internal audit (IA) findings by empirically investigating the relationship between chief executive officer (CEO) characteristics and the IA function, particularly IA findings and implementing IA recommendations and examining whether CEO and management support for IA moderate the effect of the recommendations on corporate performance. Design/methodology/approach Data were gathered from two sources. A survey was conducted, directed at 217 heads of internal audit (HIAs) in listed companies on the Bursa Malaysia, and the annual reports of these companies for the period of 2018–2019 were consulted. A second survey was directed at audit committee chairs to obtain a perspective from other parties. Findings The results indicate that although CEO characteristics are not significantly associated with the number of IA findings, only CEO experience has a significant relationship with the level of the implementation of IA recommendations. The study also demonstrates that management support for IA is positively associated with corporate performance. Further, CEO experience and management support for IA increase the effects of the level to which those recommendations are implemented on corporate performance. However, the effect of management support on corporate performance is eliminated when it interacts with the involvement of CEOs in the HIA appointment and when these HIAs report directly to CEOs. Practical implications These outcomes provide implications for policymakers, regulators and researchers. Malaysia’s regulatory authorities, as well as those in other countries, particularly emerging markets where the institutional and cultural environments have similar characteristics, could consider the evidence of the relationship between the CEO’s financial background, management support for IA and IA recommendations when guiding companies about the mechanisms for appointing HIAs. Simultaneously, the results obtained could be useful when auditors are involved in risk assessment and rely on IA recommendations. Originality/value This study adds to the literature on the significant relationship between CEO characteristics (particularly CEO experience) and the level of implementing IA recommendations. It advances the research efforts on management support for IA by providing empirical evidence of how such support fosters a greater role for IA in improving corporate performance, as well as moderates the effect of IA in that endeavour. Further, the present study contributes to the developing literature on determinants of corporate performance by considering how these variables perform in the Malaysian setting.

This study examines whether the internal control system moderates the relationship among budget expenditure, government size, legislative size, and audit findings on financial statement disclosure in Indonesia. This is a quantitative study that uses the purposive sampling technique to collect data from 240 local governments in Indonesia. Data were analyzed using Structural Equation Modelling (SEM) with Smart PLS. The results show that government size, legislative size, and audit findings had a positive and significant effect on financial statement disclosure, whereas budget expenditure does not. In addition, the findings revealed that the internal control system moderates the relationship between government size and legislative size and financial statement disclosure, but not by audit findings. The study contributed to extending the institutional and agency theory that explains these factors toward disclosure in the local government in Indonesia. The findings suggest that Indonesia’s local governments consider potential factors regarding increasing pressure to carry out disclosure of financial statements, as well as increasing the proper disclosure required by applicable Indonesian regulations.

Not all Islamic higher education in Indonesia have references for conducting an internal audit. Moreover, not all of them have internal auditors. In fact, the latest ministerial regulation has required each Islamic higher education to have an internal audit team. It overwhelms Islamic higher education to form and operate internal auditor teams because there are no fixed standards. However, several Islamic higher education institutions have formed and run an internal audit function. Thus, this study aims to determine the pattern of internal audit management in Islamic higher education. This study used a qualitative approach to figure out the pattern of internal audit management in two Islamic higher education institutions that had already had internal auditors before the latest regulations were published. As a result, there were similarities and differences between the two patterns. These similarities and differences will be used as a reference standard for internal audits in Islamic Higher Education.

This study aims to analyze the effects of audit findings, follow-up of audit recommendations, quality of financial reporting and public services on the incumbent electability. Using subnational elections data in Indonesia in 2015 and 2017, the final sample amounted to 291 observations, which consisted of 11 provincial elections, 55 municipal elections, and 255 district elections. The results showed a negative effect of audit findings on the incumbent electability, as hypothesized. Further findings present the positive influences of the follow-up of audit recommendations, financial reporting quality on incumbent electability. The last result implies the originality of the study in which non-financial performance factor as proxied by the quality of public services in subnational entities in Indonesia are used as the basis for political decision-making by constituents to elect the incumbent or challenger. The practical implications are the need for subnational executives to pay attention to the importance of accounting and auditing practices as well as public service in increasing local community satisfaction and trust. The theoretical findings are insightful in providing mechanisms of government accounting management and the usefulness of public sector information in influencing electoral democracy in local governments in Indonesia. The novelty of this study is in the empirical examination to link auditing practices and its political consequences.

This study aims to provide empirical evidence regarding the quality of auditors obtained from audit findings and the performance of local government apparatus in producing audit findings at the Central Government Inspectorate. The research method used is a descriptive verification method with SPSS 2.0. The results of the study show that auditor quality has a significant effect on audit findings. This proves that a qualified auditor in disclosing audit findings requires professional expertise and skills in carrying out his duties. And the results of research on audit findings have a poor performance impact on local government administration. This indicates that the fewer the number of audit findings found, the better the performance of local government administration. In other words, the fewer problems or violations found during the audit process, the better the performance of the local government.

This volume provides an analytical framework and operational approaches needed for the implementation of results-based accountability. The volume makes a major contribution to the literature on public management and evaluation. Major subject areas covered in this book include: performance based accountability, e-government, legal and institutional framework to hold government to account; fighting corruption; external accountability and the role of supreme audit institutions on detecting fraud and corruption.

This study attempts to test the effect of state ownership and follow-up of audit findings in state-owned enterprises (SOEs) owned by the government of the Republic of Indonesia, on the good corporate governance of SOEs.