Graceana Januaria Christin Ngaro, Sarlin P. Nawa Pau and Yemima Eka Christi Windya 2026. The Influence of Audit Findings, Follow-Up on Audit Recommendations, and Budget Realization Effectiveness on Audit Opinions on Financial Reports of City/Regency Governments in East Nusa Tenggara Province. International Journal of Economics, Business and Innovation Research. 5, 06 (Oct. 2026), 1171-1190. DOI:https://doi.org/10.63922/ijebir.v5i06.5186.