Graceana Januaria Christin Ngaro, Sarlin P. Nawa Pau, & 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), 1171-1190. https://doi.org/10.63922/ijebir.v5i06.5186