The Impact of Audit Accountability on Campaign Fund Transparency: The Moderating Role of Forensic Audit Integration in Indonesia

Muhammad Arsyad; Sri Sundari; Mediaty

doi:10.63922/ijevss.v5i02.3237

Muhammad Arsyad Accounting Department, Politeknik Negeri Ujung Pandang, Makassar 90245 Indonesia
Sri Sundari Faculty of Economics and Business, Universitas Hasanuddin, Makassar 90245, Indonesia
Mediaty Faculty of Economics and Business, Universitas Hasanuddin, Makassar 90245, Indonesia

DOI: https://doi.org/10.63922/ijevss.v5i02.3237

Keywords: Audit Accountability, Campaign Fund Transparency, Forensic Audit Integration, Political Finance Auditing

Abstract

This study examines the impact of audit accountability on campaign fund transparency, with a focus on the moderating role of forensic audit integration. Despite regulatory requirements for audited campaign finance reports, transparency remains constrained by incomplete disclosures and limited audit depth. Grounded in Agency Theory, Legitimacy Theory, and Stewardship Theory, this study employs a quantitative approach using PLS-SEM based on survey data from auditors. The findings show that audit accountability significantly enhances transparency, while forensic audit integration exerts both direct and moderating effects. This indicates that the effectiveness of accountability is conditional upon the application of forensic techniques. The study contributes by introducing a conditional perspective in campaign finance auditing, highlighting that transparency is strengthened not only by accountability but also by audit capability. These findings underscore the importance of integrating forensic auditing into audit frameworks to achieve more substantive transparency.

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