FACTORS AFFECTING THE LEVEL OF IMPLEMENTATION OF FOLLOW-UP
RECOMMENDATIONS FROM THE AUDIT BOARD IN LOCAL GOVERNMENTS IN ACEH PROVINCE
Aptrivo Harlin1,
Nadirsyah2, Rita Meutia3
Universitas Syah Kuala, Banda Aceh, Indonesia
aptrivoharlin@gmail.com1, nadirsyah@usk.ac.id2, rita.mutia@usk.ac.id3
|
KEYWORDS |
ABSTRACT |
|
auditor
quality; local government; age of local government; tenure; legislative
oversight; financial audit agency. |
This
research aims to determine the influence of auditor quality, the number of
local government units, the age of local government, dependence on the
central government, the tenure of local government leaders, and legislative
oversight on the level of follow-up implementation of recommendations from
local governments. The Audit Board of the Republic of Indonesia (BPK) at the
local government level in Aceh Province, both simultaneously and partially.
The method used in this research is quantitative. The population in this
study consists of all local governments in Aceh Province, which are 24 local
governments. Multiple linear regression analysis was used to analyze the
data. The results of the research show that auditor quality, the number of
local government units, the age of local government, dependence on the
central government, the tenure of local government leaders, and legislative
oversight, collectively (simultaneously), influence the level of
implementation of follow-up recommendations from the BPK. Partial testing
shows that auditor quality, the age of the local government, dependence on
the central government, the tenure of local government leaders, and
legislative oversight have a positive influence on the level of follow-up
implementation of BPK recommendations in local governments in Aceh Province
during the period from 2017 to 2021. The research implies the importance of
investing in training and improving the quality of auditors in local
governments, as well as the importance of planning and managing the number of
local government units wisely to enhance efficiency and effectiveness. |
|
DOI: 10.58860/ijsh.v2i9.95 |
|
Corresponding Author: Aptrivo Harlin
Email: aptrivoharlin@gmail.com
INTRODUCTION
The follow-up
action on audit recommendations is one of the crucial components of the audit
process, and the Audit Board endeavours to ensure that auditees implement the
recommendations (Essing
et al., 2017). This process involves
the steps auditors take after delivering the audit findings to the audited
entity, which includes identifying and documenting the entity's progress in
implementing the audit recommendations, aiming to enhance the effectiveness and
impact of the audit findings (Lestari
et al., 2020).
The
acceleration of follow-up actions on the recommendations from the Audit Board
(BPK) has been established as one of the local government’s work programs to
enhance the quality of reports (RI,
2019). Furthermore, the
successful implementation of follow-up actions on the Audit Board’s audit
recommendations and the improvement of state financial management based on
these recommendations serve as indicators of the audit’s success (Pongoliu
et al., 2017). They reveal significant
issues and provide recommendations for improving state financial governance and
preventing recurring findings (RI,
2019).
The Audit
Board (BPK) monitors the follow-up actions taken by the government and the
audited entities in fulfilling the mandate of Law Number 15 of 2004 and Law
Number 15 of 2006 (Nasional
& INDONESIA, 2018). Subsequently, the
monitoring results are communicated to the representative institutions, namely
the People’s Consultative Assembly (DPR), the Regional Representative Council
(DPD), and the Regional People’s Representative Councils (DPRD), in the form of
a Summary of Semester Audit Results (IHPS). The IHPS I for the year 2021
includes the monitoring results of the follow-up implementation of audit
recommendations as of June 30 for the audit findings issued by the Audit Board
of the Republic of Indonesia during the period from 2005 to Semester I of 2021,
carried out by Provincial Governments, Regency Governments, City Governments,
and Regional-Owned Enterprises (BUMD)/Other Regional Institutions.
Based on the
Appendix of the Summary of Semester Audit Results (IHPS) for the first semester
of 2021, the Audit Board (BPK) Representative of Aceh Province has delivered
21,347 recommendations to the audited entities, totaling Rp4.668.79 billion,
SGD3,578.00, and USD53,439,113.79. The monitoring results of the follow-up
implementation of audit recommendations on the audit findings issued during the
period from 2005 to 2021 as of June 30, 2021, indicate that 14,915
recommendations (69.87%) have been fully complied with, amounting to Rp1,500.36
billion and SGD3,578.00, while 5,025 recommendations (23.54%) have been
partially complied with, totalling Rp3,028.6 billion and USD53,439,113.79.
Additionally, 1,338 recommendations (6.27%) have yet to be implemented,
amounting to Rp122.05 billion, and 69 recommendations (0.32%) cannot be
implemented, totalling Rp17.77 billion.
The follow-up
implementation of audit recommendations by the Audit Board (BPK) often
experiences delays, especially over time, given the annual audit process. If
addressed promptly, there will be an accumulation of unresolved findings that
must be aligned with the recommendations. As a result, the intended benefits
for the audited entities from implementing the recommendations are delayed,
rendering the audit findings meaningless as they fail to improve the identified
weaknesses, which may recur (Puspitasari
& Ratmono, 2017).
According to
the researchers, the factors influencing the level of follow-up completion of
the Audit Board's (BPK) recommendations are as follows: The first factor is the
quality/competence of auditors. A higher percentage of accepted and implemented
audit recommendations by the auditees indicates a high-quality audit, and the
auditor's competence determines the quality of the audit conducted. Therefore,
their competency can also determine the auditor's ability to produce audit
recommendations (Setyaningrum
et al., 2015).
The second
factor is the number of Local Government Agencies. The greater the number of
Local Government Agencies, the more complex the governance becomes, resulting
in a higher level of disclosure in the Financial Statements and Accountability
Reports (LKPD) presented (Puspitasari
& Ratmono, 2017).
The third
factor is the age of the local government, which indicates the duration of its
establishment expressed in years (Setyaningrum
& Syafitri, 2014), as determined by the
regional formation law. The longer a local government has been established, the
more administrative and governance experience it accumulates, and its
responsibility towards the community increases. The fourth factor is the
Dependence on the Central Government. One form of financial relationship
between the central government and local governments is the provision of a
General Allocation Fund (DAU) to the local government.
The fifth
factor is the length of the tenure of the regional head. The longer someone
works in a position, the more experience they gain. Experience occupying a
position represents specialized knowledge acquired through years of working in
the same role (Probohudono
et al., 2018).
The last
factor is legislative oversight. The oversight function is one of the three
main functions of the Regional People's Representative Council (DPRD), which
includes monitoring the implementation of follow-up actions on the audit
findings by the Audit Board (BPK). Strong legislative oversight will support
tighter supervision of regional financial management. This oversight will
encourage local governments to be more committed to implementing the audit
recommendations, resulting in a decrease in the number of findings in the
following periods (Probohudono
et al., 2018).
Based on the
background mentioned above, the objective of this research is to determine the
influence of auditor quality, the number of local government units, the age of
local government, dependence on the central government, the tenure of local
government leaders, and legislative oversight on the level of follow-up
implementation of recommendations from local governments. Therefore, the
benefits of this research are as follows: it can help enhance accountability in
local government by identifying factors that affect the level of follow-up
implementation of recommendations; the research findings can encourage local
governments to increase investment in training and improving the quality of
auditors; and this research can assist local governments in planning and
managing the number of organizational units wisely.
METHOD
The unit of
analysis for this study uses group analysis, specifically focusing on 24 local
governments in Aceh as the unit of analysis. The observation is conducted on
data collected over five years based on Audited Financial Statements documents,
Local Government Profile Data, Legislative Oversight by the Regional People's
Representative Council and the Monitoring and Follow-Up Recommendation Matrix
by the Supreme Audit Board from 2017 to 2021, mainly related to auditor
quality, the number of local government agencies, the age of the local
government, dependency on the central government, the tenure of regional heads,
legislative oversight, and the level of completion of TLRHP.
The time
horizon in this study utilizes data pooling, a combination of time-series and
cross-sectional data. The time-series component includes variables such as
auditor quality, the number of local government agencies, the age of the local
government, dependency on the central government, the tenure of regional heads,
legislative oversight, and the level of completion of TLRHP from 2017 to 2021.
The cross-sectional component involves data from 24 local governments in Aceh.
The population
in this study consists of all local governments in the Aceh Province. As of
December 31, 2021, there are a total of 24 local governments in Aceh,
comprising one provincial government, 18 district governments, and five city
governments that meet the criteria of having complete data profiles, audited
financial statements (LKPD), and TLRHP matrices from 2017 to 2021. The study
was conducted using a census technique, with the entire population as the
research sample. Therefore, the data used in this study consists of 120
observations (24 x 5) of local governments, including provinces, districts, and
cities in the Aceh Province from 2017 to 2021.
RESULT AND DISCUSSION
Multicollinearity Test
Table 1 Multicollinearity Test Results
|
Model |
Collinearity Statistics |
||
|
Tolerance |
VIF |
||
|
1 |
(Constant) |
|
|
|
X1 |
.757 |
1.322 |
|
|
X2 |
.800 |
1.250 |
|
|
X3 |
.788 |
1.269 |
|
|
X4 |
.731 |
1.368 |
|
|
X5 |
.829 |
1.206 |
|
|
X6 |
.801 |
1.249 |
|
Based on the table, it can be seen that none
of the independent variables have a tolerance value ≤ 0.1 and a VIF value
≥ 10. This condition indicates no multicollinearity among the independent
variables in the regression model.
Heteroskedasticity Test
In this study, scatterplot graphs are used to detect
heteroskedasticity. The regression model can be concluded free from
heteroskedasticity if the scatterplot points are evenly distributed.
Figure 1. Scatterplot Standardized Residual
Based on the above figure, it can be observed
that the points are not widely scattered and do not form a specific pattern.
Additionally, there are points scattered above and below zero. This indicates
that there is no heteroskedasticity present in this regression model.
Coefficient of Determination
Table 2 Coefficient of Determination
|
Model Summary |
|||||
|
Model |
R |
R Square |
Adjusted R Square |
Std. Error of the
Estimate |
Durbin-Watson |
|
1 |
.769a |
.591 |
.570 |
.06730 |
.936 |
|
a. Predictors: (Constant), X6, X3,
X5, X1, X2, X4 |
|||||
|
b. Dependent Variable: Y |
|||||
The table above explains the R Square or
determination of independent variables on the dependent variable. The test
results show an R Square value of 0.591, which means that the independent
variables, namely Auditor Quality, Number of Local Government Agencies (OPD),
Age of Local Government, Dependence on the Central Government, Term of Office
of the Local Government Head, and Legislative Oversight, can explain the
relationship with the dependent variable (Level of Completion of TLRHP) with a
proportion of 59.1%. The remaining 40.9% is explained by other variables not
analyzed in this study.
Results of Multiple Linear Regression Analysis
Multiple linear regression analysis is conducted to
obtain regression coefficients that will determine whether the formulated
hypotheses are accepted or rejected.
Table 3 Results of Multiple Linear Regression
Coefficient Test
|
Coefficients |
||||||||
|
Model |
Unstandardized Coefficients |
Standardized Coefficients |
t |
Sig. |
Collinearity Statistics |
|||
|
B |
Std. Error |
Beta |
Tolerance |
VIF |
||||
|
1 |
(Constant) |
.451 |
.043 |
|
10.491 |
.000 |
|
|
|
X1 |
.085 |
.025 |
.237 |
3.430 |
.001 |
.757 |
1.322 |
|
|
X2 |
-.001 |
.001 |
-.130 |
-1.928 |
.056 |
.800 |
1.250 |
|
|
X3 |
.001 |
.000 |
.145 |
2.141 |
.034 |
.788 |
1.269 |
|
|
X4 |
.322 |
.065 |
.351 |
4.988 |
.000 |
.731 |
1.368 |
|
|
X5 |
.010 |
.003 |
.258 |
3.901 |
.000 |
.829 |
1.206 |
|
|
X6 |
.012 |
.004 |
.220 |
3.268 |
.001 |
.801 |
1.249 |
|
|
a.
Dependent Variable: Y |
||||||||
The output from SPSS (coefficients) provides the multiple regression
equation as follows:
Y = 0,451+0,085X1–0,001X2+0,001X3+0,322X4+ 0,010X5+0,012X6+Ɛ
1.
The constant value (α)
of 0.451 indicates that if the variables Quality Auditor, Number of OPDs, Age
of Local Government, Dependence on the Central Government, Term of Office of
the Head of Local Government, and Legislative Oversight are held constant, the
value of the variable Level of Completion of TLRHP will be equal to 0.451.
2.
The variable Quality Auditor
obtained a significance value of 0.001, more diminutive than 0.05. The
significance value (0.001) < α (0.05) indicates that the Quality
Auditor has a significant effect on the Level of Completion of TLRHP. The
regression coefficient for the Quality Auditor is 0.085, indicating a positive
relationship between the Quality Auditor and the Level of Completion of TLRHP.
3.
The variable Number of OPD
obtained a significance value of 0.056, more significant than 0.05. The
significance value (0.056) > α (0.05) indicates that the number of OPD
does not have a significant effect on the Level of Completion of TLRHP. The regression
coefficient for the Number of OPD is -0.001, indicating a negative relationship
between the number of OPD and the Level of Completion of TLRHP, with a
magnitude of -0.001.
4.
The variable Age of Local
Government obtained a significance value of 0.034, more diminutive than 0.05.
The significance value (0.034) < α (0.05) indicates that the age of the
local government has a significant effect on the Level of Completion of TLRHP.
The regression coefficient for the Age of Local Government is 0.001, indicating
a positive relationship between the Age of Local Government and the Level of
Completion of TLRHP, with a magnitude of 0.001.
5.
The variable Dependence on
the Central Government obtained a significance value of 0.000, more diminutive
than 0.05. The significance value (0.000) < α (0.05) indicates that
Dependence on the Central Government has a significant effect on the Level of
Completion of TLRHP. The regression coefficient for Dependence on the Central
Government is 0.322, indicating a positive relationship between Dependence on
the Central Government and the Level of Completion of TLRHP.
6.
The variable Length of Term
of Local Government Head obtained a significance value of 0.000, more
diminutive than 0.05. The significance value (0.000) < α (0.05)
indicates that the Length of Term of the Local Government Head has a
significant effect on the Level of Completion of TLRHP. The regression
coefficient for the Length of Term of the Local Government Head is 0.010.
7.
The variable Legislative
Oversight obtained a significance value of 0.001, more diminutive than 0.05.
The significance value (0.001) < α (0.05) indicates that Legislative
Oversight has a significant effect on the Level of Completion of TLRHP.
The Influence of Auditor Quality, Number of Local
Government Organizations, Age of Local Government, Dependency on the Central Government,
Term of Office of the Local Head, and Legislative Oversight Simultaneously on
the Level of Completion of Follow-Up Actions on the Recommendations of the BPK
Audit Results in Local Governments in Aceh Province
The results of this study indicate that the regression
coefficient values for the independent variables, namely Auditor Quality,
Number of Local Government Organizations, Age of Local Government, Dependency
on the Central Government, Term of Office of the Local Head, and Legislative
Oversight, are 0.068, -0.002, 0.001, 0.296, 0.000, and 0.002, respectively. The
hypothesis testing results conclude that the null hypothesis (Ho) is rejected.
The alternative hypothesis (Ha) is not rejected, indicating that Auditor
Quality, Number of Local Government Organizations, Age of Local Government,
Dependency on the Central Government, Term of Office of the Local Head, and
Legislative Oversight simultaneously have a significant influence on the Level
of Completion of Follow-Up Actions on the BPK Audit Recommendations in Local
Governments in Aceh Province from 2017 to 2021.
The first alternative hypothesis (Ha1)
is accepted with a coefficient of determination (R2) of 0.591. This indicates
that the Level of Completion of Follow-Up Actions on BPK Audit Recommendations
in Local Governments in Aceh Province during the period from 2017 to 2021 is
influenced by the six independent variables, namely Auditor Quality, Number of
Local Government Organizations, Age of Local Government, Dependency on the
Central Government, Term of Office of the Local Head, and Legislative
Oversight.
The influence of Auditor Quality on the Level of Completion of Follow-Up
Actions on BPK Audit Recommendations (TLRHP)
The results of this study support
previous research findings cited in this study, including (Puspitasari & Ratmono, 2017), (Setyaningrum et al., 2015), (Dain & Rahmat, 2017), and (Alzeban & Sawan, 2015), which indicate that auditor quality has a positive influence on TLRHP
(Follow-Up Actions on BPK Audit Recommendations). This means that the higher
the number of auditors with professional competence, the higher the percentage
of TLRHP.
High auditor quality raises the
expectation that they will consistently provide recommendations that align with
the auditee’s condition and improve system weaknesses to enhance financial
management accountability. Professional training can enhance auditors’
understanding, enabling them to provide value-added recommendations (Kwamena Aikins, 2012). The higher the auditor quality, the expectation is that they can
provide recommendations that align with the auditee’s condition, resulting in
an increased number of follow-up actions that align with the recommendations
and are completed (Setyaningrum et al., 2015).
The Influence of The Number of Government Agencies (OPD) on The Level of
Completion of Audit Recommendations (TLRHP)
This research is consistent with the studies conducted by
(Puspitasari & Ratmono, 2017) and (Probohudono et al., 2018), which state that the number of government agencies (OPD) does not influence
the level of completion of audit recommendations (TLRHP). The lack of influence
of the number of government agencies on the level of completion of TLRHP can be
attributed to the complexity of internal controls in each local government in
Aceh Province, which are different. Some entities receive more than one audit
recommendation within a fiscal year. The number of government agencies reflects
the priority areas for local governments in developing their regions; the more
priority areas they have, the more complex their operations become (Himi, A. Z., & Martani, 2013).
This complexity can be reflected in the number of
government agencies (OPD) that influence BPK's audit recommendations (TLRHP)
completion. Increasing the number of government agencies should provide a
positive value for the local government. However, sometimes, it does not
proportionally match the increased resources available to those agencies. The
increasing number of government agencies should be accompanied by improving
human resources and proper human resource management within each agency (Probohudono et al., 2018). This indicates that the local government has been able to assign the
respective tasks and functions to the human resources they possess, thereby
turning the potential of government agencies into added value for enhancing the
accountability of the local government itself.
The Influence of The Age of The Local Government on The Completion Rate
of BPK’s Audit Recommendations (TLRHP)
The findings of this study are consistent with the
research conducted by (Probohudono et al., 2018) and (Setyaningrum et al., 2015), which found that the age of the local government has an impact on the
completion rate of TLRHP. Adequate experience in administrative systems
positively influences the completion rate of follow-up actions on audit
recommendations (Puspitasari & Ratmono, 2017); (Probohudono et al., 2018).
The regression analysis was conducted to examine whether
there is an influence of the age of the local government on the completion rate
of TLRHP BPK in the Local Government of Aceh Province. The hypothesis testing
results show that the alternative hypothesis (Ha4) is accepted, indicating that
the age of the local government has a partial effect on the completion rate of
TLRHP BPK. The positive value of the regression coefficient signifies that the
age of the local government positively influences the completion rate of TLRHP
BPK from 2017 to 2021.
The older the age of the local government, the faster the
completion of BPK's recommendations for follow-up, as the community (principal)
becomes more critical in monitoring all activities carried out by the local
government (agent). This motivates the government to comply with all
regulations, including improving the completion of TLRHP BPK.
The Influence of Dependency on the Central Government on the Completion
Rate of TLRHP
The research findings are consistent with previous
studies conducted by (Setyaningrum et al., 2015), which indicate that dependency on the central government positively
impacts the completion rate of TLRHP. The relationship between the central and
regional governments in the form of a General Allocation Fund (DAU) can be categorized
as a principal-agent relationship. In this context, the regional government
acts as the agent receiving transfer funds in the form of DAU from the
principal, the central government, to meet the region's needs. Consequently,
regional governments that receive a more significant amount of DAU should be
motivated to be more accountable for their activities, including improving the
completion rate of TLRHP.
The regression analysis was conducted to examine the
influence of dependency on the central government on the completion rate of
TLRHP in the regional governments of Aceh Province. The results of the
hypothesis testing indicate that the alternative hypothesis (Ha5) is accepted,
indicating that dependency on the central government has a partially
significant effect on the completion rate of TLRHP. The positive coefficient
value of the regression signifies that the dependency on the central government
positively influences the completion rate of TLRHP from 2017 to 2021.
The Influence of the Tenure of Regional Leaders on the Completion Rate
of TLRHP
The research results indicate that the tenure of regional
leaders positively influences the completion rate of TLRHP. These findings
differ from the studies conducted by (Kristiawan, 2014), (Probohudono et al., 2018), and (Puspitasari & Ratmono, 2017), which showed no significant effect. The longer someone works in a job,
the more experience they gain. Experience in holding a position is specialized
knowledge about something acquired through years of work (Probohudono et al., 2018). Regional leaders with longer tenures will have more experience,
enabling them to understand their region better (Probohudono et al., 2018) and increase their sense of responsibility in following up on audit
findings (Kristiawan, 2014). Regional leaders with longer tenures understand that faster completion
of TLRHP reflects the improved quality of financial reports generated.
The position of regional leader is a political position
with a limited term. A candidate for regional leadership can run for office by
being nominated and supported by a political party to be directly elected by
the public. This political position brings the potential for political
interests, which can lead to conflicts of interest.
The influence of legislative oversight on the level of completion of
BPC's recommendations follow-up
The results of this study align with the research
conducted by (Rahayuningtyas Setyaningrum, 2017), which indicates that legislative oversight influences the level of
completion of BPK's recommendations follow-up. Legislative oversight can
influence the level of compliance of local governments in adhering to
applicable rules, including following up on BPK's examination results.
Regarding accountability for managing state finances, the legislative
institution must oversee the follow-up actions of BPK's examination results
through discussions by its authority.
The regression analysis results for the seventh
hypothesis in this study were conducted to determine whether legislative
oversight influences the level of completion of BPK's recommendations follow-up
in the Local Governments of Aceh Province. The hypothesis testing results
indicate that the alternative hypothesis (Ha7) is accepted, meaning that
legislative oversight partially influences the level of completion of BPK's
recommendations follow-up. The coefficient of regression has a significant
positive value, indicating that legislative oversight positively influences the
level of completion of BPK's recommendations follow-up from 2017 to 2021.
CONCLUSION
The research
findings indicate that the Quality of Auditor, the number of regional
apparatuses, the age of the local government, Dependence on the Central
Government, the tenure of the regional head, and legislative oversight have a
simultaneous influence on the level of completion of follow-up actions to the
recommendations of BPK's examination in the Local Governments of Aceh Province
from 2017 to 2021. The Quality of the Auditor has a positive influence on the
level of completion of follow-up actions to the recommendations. The number of
regional apparatuses is independent of the level of completion of follow-up
actions. Dependence on the Central Government has a positive influence on the
level of completion of follow-up actions. The age of the local government has a
positive influence on the level of completion of follow-up actions. The tenure
of the regional head has a positive influence on the level of completion of
follow-up actions. Legislative oversight positively influences the completion
of follow-up actions to the recommendations of BPK's examination in the Local
Governments of Aceh Province from 2017 to 2021.
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