Determinants of settlement audit recommendation of the audit board of the Republic of Indonesia
by Agung Nur Probohudono; Rudy Hartanto; Rifky Pratama Putra
International Journal of Public Sector Performance Management (IJPSPM), Vol. 4, No. 2, 2018

Abstract: This study aims to determine the factors that affect the settlement of the audit recommendations of the audit board of the Republic Indonesia (Badan Pemeriksa Keuangan /BPK RI). This analysis employed a multiple regression analysis 305 local governments as the sample. The result of research showed that local government type and age affected audit recommendation settlement level of BPK RI. The two variables showed positive effect on follow-up settlement resulting in the audit result of BPK RI. In addition, this study showed that the interaction between education background and local government nature, with local government type interaction affected positively. And then, there is a negative correlation result of interaction between education background and political party monitoring on the settlement of BPK RI audit recommendation. The implication of research is that the settlement of BPK RI audit recommendation is an important matter for the improvement of local government financial accountability.

Online publication date: Tue, 27-Mar-2018

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