The Impact of Monitoring Follow-Up on Regional Budget Recommendations and Realization on Regional Government Audit Opinions in West Kalimantan 2021-2024

Ridho Prayoga; Elok Heniwati

doi:10.63922/ijebir.v5i05.4600

Ridho Prayoga Student, Department of Accounting, Tanjungpura University.
Elok Heniwati Lecturer, Department of Accounting, Tanjungpura University.

DOI: https://doi.org/10.63922/ijebir.v5i05.4600

Keywords: Opinion, Monitoring, Budget, Logistic Regression.

Abstract

This study aims to examine the effect of Follow-Up Monitoring of Audit Recommendations and Regional Budget Expenditure Realization (RBER) on the Audit Opinion of Local Governments. This study employs a quantitative approach with explanatory research design, examining 14 districts and cities in West Kalimantan Province from 2021 to 2024, resulting in 56 observation units via purposive sampling. Binary logistic regression was used for data analysis on IBM SPSS Statistics. The results indicate that both and RBER, partially and simultaneously, have no significant effect on the Local Government Audit Opinion. The Nagelkerke R Square of 0.250 indicates that both variables explain only 25% of audit opinion variation. The insignificance is attributed to the homogeneity and achievements among entities in West Kalimantan. These findings imply that unqualified audit opinions are primarily determined by the quality of financial statement presentation and compliance with government accounting standards.

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