The Influence of Audit Findings and the Level of Dependence on Follow-up of Audit Result Recommendations on Regional Governments in Bengkulu Province

Destika Amelia; Zulkifli Zulkifli; Choiruddin Choiruddin

doi:10.63922/ijebir.v5i06.6832

Destika Amelia Sriwijaya State Polytechnic
Zulkifli Zulkifli Sriwijaya State Polytechnic
Choiruddin Choiruddin Sriwijaya State Polytechnic

DOI: https://doi.org/10.63922/ijebir.v5i06.6832

Keywords: Audit Findings, Follow-up on Audit Recommendations, Level of Dependency

Abstract

Follow-up on recommendations from the Audit Board of the Republic of Indonesia (BPK RI) is an important component of strengthening accountability and regional financial governance. However, the completion of audit recommendations in Bengkulu Province remains problematic, requiring the identification of factors that influence follow-up implementation. This study aims to analyze the effects of audit findings and fiscal dependency on the follow-up of BPK RI audit recommendations in local governments in Bengkulu Province. This study employed a quantitative associative approach using secondary data from 11 local governments during 2020–2024, resulting in 55 analytical units. The data were analyzed using panel data regression with the Fixed Effect Model (FEM), along with t-test, F-test, and coefficient of determination. Audit findings had a negative and significant effect on recommendation follow-up, with a probability value of 0.0119 and a coefficient of -0.006455. Fiscal dependency also has a negative and significant effect, with a probability value of 0.0144 and a coefficient of -1.205355. Simultaneously, both variables significantly affected recommendation follow-up, with a probability value of 0.000009 and an explanatory contribution of 51%. Audit findings and fiscal dependency significantly affect BPK RI audit recommendation follow-up both partially and simultaneously.

References

Artha, S., Dewata, E., & Nurhasanah. (2024). Determinants of Factors Influenced the Follow-up of BPK RI Audit Recommendations. INNOVATIVE: Journal Of Social Science Research Volume, 4. https://doi.org/https://doi.org/10.31004/innovative.v4i6.16161
Fadhilsyah, M. R., Mubarok, M. H., & Armaini, R. (2025). Faktor-Faktor Yang Mempengaruhi Tindak Lanjut Rekomendasi Hasil Pemeriksaan BPK RI Pada Pemerintah Provinsi Di Pulau Sumatera. PERMANA: Jurnal Perpajakan, Manajemen, Dan Akuntansi, 17(3).
Ghaniyya, Y. H. (2023). Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan Pemerintah Daerah Dengan Tindak Lanjut Rekomendasi Sebagai Variabel Intervening (Studi Empiris pada Pemerintah Kabupaten/Kota Se-Jawa Tahun 2021). In Universitas Islam Indonesia.
Ghozali. (2021). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 26 (10th ed.). Badan Penerbit Universitas Diponegoro.
Ghozali, I., & Ratmono, D. (2017). Analisis Multivariat Dan Ekonometrika Teori 10, Konsep dan Aplikasi dengan Eviews (2nd ed.). Badan Penerbit Univesritas Diponegoro.
Harlin, A., Nadirsyah, & Meutia, R. (2023). Factors Affecting The Level Of Implementation Of Follow-Up Recommendations From The Audit Board In Local Governments. International Journal Of Social Health, 2(9), 586–594. https://doi.org/10.58860/ijsh.v2i9.95
Ikhsan, F., & Sulastri, D. (2025). Penguatan Fungsi BPK sebagai Supreme Audit Institution : Analisis Tindak Lanjut Hasil Pemeriksaan Keuangan Negara. Jurnal Trias Politica, 75–89.
Iriawan, T., & Usaid, P. Y. (2026). Mediation Model Of Bpk Recommendation Follow-Ups On Local Government Financial Performance In South Kalimantan. Keizai: Jurnal Kajian Ekonomi, Manajemen, & Akuntansi, 6(2), 359–377.
Kusmarini, K. Y. M., & Respati, N. W. (2022). Determinants Of The Level Of Completion Following Up Recommendations On The Audit Results Of Bpk Ri To Local Governments. Jurnal SIstem Informasi, Manajemen Dan Akuntansi, 18(02), 273–286.
Lestari, M. M., & Lestari, T. (2022). Analisis Pengaruh Penyelesaian Tindak Lanjut Rekomendasi Hasil Pemeriksaan BPK pada Pemerintah Kabupaten dan Kota di Pulau Kalimantan. Owner: Riset & Jurnal Akuntansi, 6, 3553–3565.
Nurhayati, A., Sudjana, & Ishak, J. F. (2022). Analisis Faktor Optimalisasi Tindak Lanjut Rekomendasi Hasil Pemeriksaan BPK Terhadap Temuan Aset Tetap ( Studi Kasus Pada Kabupaten Bandung ). Indonesian Accounting Research Journal, 3(1), 84–92.
Putra, S. S., & Sentosa, M. F. (2021). Analisis Tindak lanjut Rekomendasi BPK Atas Laporan Keuangan Pemerintah Daerah Kabupaten Bandung Barat. ProBank: Jurnal Ekonomi Dan Perbankan, 1(1), 120–128.
Santoso, S. (2018). Mahir Statistik Parametrik. PT Elex Media Komputindo.
Sugiyanto, E. K., Subagyo, E., Adinugroho, W. C., Jacob, J., Berry, Y., Nuraini, A., Sudjono, & Syah, S. (2022). Konsep dan Praktik Ekonometrika Menggunakan Eviews.