Pengaruh Temuan Audit, Ukuran Pemerintah Daerah, dan Ketergantungan pada Pemerintah Pusat Terhadap Penyelesaian Tindak Lanjut Rekomendasi Hasil Pemeriksaan BPK Pada Pemerintah Kabupaten/Kota di Provinsi Aceh

Abstract

This study aims to analyze the influence of audit findings, the size of local governments, and dependence on the central government on the implementation of follow-up actions on the recommendations of the Supreme Audit Agency (BPK) in 23 regencies and cities in Aceh Province for the 2020–2024 period. This study was motivated by the trend of a significant decline in the TLRHP rate in Aceh Province. The research method employed a quantitative approach using secondary data from the BPK RI audit reports (LHP) and local government financial reports (LKPD) obtained through the BPK RI’s E-PPID portal. Using a saturated sampling technique, a total of 115 samples were obtained. Data analysis was conducted using panel data regression with the Random Effects Model (REM) as the best-fit estimation model, using EViews 13. The results of the study indicate that, when analyzed individually, audit findings have a positive and significant effect on TLRHP (0.0000 < 0.05), and the size of the local government (total assets) also has a positive and significant effect (0.0195 < 0.05). However, dependence on the central government does not have a significant effect (0.3354 > 0.05). However, dependence on the central government did not have a significant effect (0.3354 > 0.05). Collectively, the three variables have a significant effect on TLRHP (0.000000 < 0.05) with an adjusted R-squared value of 0.361756, meaning that the independent variables account for 36.18% of the variation.