ANALYSIS OF THE EFFECTIVENESS OF FOLLOW-UP AUDIT RESULTS ON FINANCIAL MANAGEMENT OF THE SOUTH SULAWESI PROVINCE GOVERNMENT
DOI:
10.54443/ijset.v5i1.1331Published:
2025-11-17Downloads
Abstract
This study aims to analyze the trend in the effectiveness of follow-up to audit results in the financial management of the South Sulawesi Provincial Government from 2020 to 2023. The method used is a qualitative documentation method utilizing secondary data from the Supreme Audit Agency (BPK) audit report, the South Sulawesi Provincial Government financial report, and the BPK audit opinion report. The analysis was conducted descriptively by comparing changes in audit opinion and the effectiveness of the implementation of recommendations each year. The findings of this study indicate that although the audit opinion has increased from qualified to unqualified, follow-up to the audit results has not reached an optimal level. The large number of recommendations that have not been implemented properly indicates weaknesses in the internal control system and regional asset management. Therefore, increased commitment, human resource capacity development, and improvements in the supervisory system are needed to make regional financial management more transparent and accountable.
Keywords:
Follow-up of Audit Results Audit Opinions Regional Government Financial Reports Financial ManagementReferences
Anto, ASU, Kusumawati, A., & Nirwana. (2022). The Influence of BPK Audit Findings and Follow-Up on Audit Results. Tambusai Education Journal, 6, 10183–10190.
BAPEDA. (2016). South Sulawesi Provincial Government. 269, 115.
Claudia, G., & Murniati, MP (2018). Self Efficacy as the Moderating Variable in Framing Effect on Investment Decision Making. South East Asia Journal of Contemporary Business, Economics and Law, 16(1), 1.
Defitri, SY (2018). The Influence of Regional Financial Management and Regional Financial Accounting Systems on the Quality of Regional Government Financial Reports. Jurnal Benefita, 3(1), 64. https://doi.org/10.22216/jbe.v3i1.2376
Ditasari, RA, & M. Agus Sudrajat. (2020). INVENTORY: Accounting Journal Vol. 4 No. 2 October 2020. 4(2), 140–154.
Hasiolan, R. (2021). Chapter IV Conclusion. 1, 1.
Imtinan, G., & Hasibuan, DH (2021). The Influence of Audit Findings and Follow-Up on Audit Results on the Level of Financial Report Disclosure in Ministries. Journal of Accounting, 9(2), 215–224. https://doi.org/10.37641/jiakes.v9i2.488
Kurnia, D. (2020). The Influence of Audit Findings, Follow-Up on Audit Results, and Budget Structure on Regional Government Performance. Jurnal Revenue: Jurnal Ilmiah Akuntansi, 1(1), 112–124.
Mulia, RA (2019). Analysis of Factors Influencing the Quality of Regional Government Financial Reports (A Study of the West Pasaman Regency Government). EL-RIYASAH Journal, 9(1), 7. https://doi.org/10.24014/jel.v9i1.6798
Pramana, AC, Rukmini, M., Riningsih, D., Prihardina, OW, & So, M. (2023). Follow-up on Audit Recommendations to Support the Quality of Regional Government Financial Reports. JAF- Journal of Accounting and Finance, 7(1), 49. https://doi.org/10.25124/jaf.v7i1.5936
Priharjanto, A., & Wardani, YY (2017). The Influence of Findings, Deviation Level, Audit Opinion, and Local Government Characteristics on the Level of Disclosure of Provincial Government Financial Reports in Indonesia. Info Artha, 1, 97–110. https://doi.org/10.31092/jia.v1i1.72
Rivan, A., & Maksum, IR (2019). Application of Village Financial System in Village Financial Management. 9(2), 92–100.
Sabrini, F., & Sari, FV (2024). The Influence of Audit Opinions, Audit Findings, and Audit Result Follow-Up on the Availability of Financial Reports on Websites. 6(2), 746–760. https://doi.org/https://doi.org/10.24036/jea.v6i2.1537
Yuliani, NL, & Agustini, RD (2018). Factors Affecting the Quality of Local Government Financial Reports Utilization. Journal of Business & Economics, Volume 14,(1), 56–64.
License
Copyright (c) 2025 Fera Amelia Putri, Zauhar Qalbi, A. Nurul Fatima Zahra, Dwi Yanti, Muh Alfa Reza Malik
This work is licensed under a Creative Commons Attribution 4.0 International License.
How to Cite
