Analisis Determinan Tingkat Penyelesaian Tindak Lanjut Rekomendasi Hasil Pemeriksaan BPK RI pada Pemerintah Daerah di Provinsi Jawa Barat
DOI:
https://doi.org/10.54065/jss.6.4.2026.1692Keywords:
Audit Recommendation Follow-Up, Central Government Dependence, Head-Of-Region Tenure, Legislative Oversight, Local Government TypeAbstract
Follow-up on audit recommendations issued by Indonesia’s Supreme Audit Board (BPK RI) is an important mechanism for strengthening local government financial accountability. However, the completion of audit follow-up recommendations (TLRHP) varies considerably across regions, indicating that institutional, political, leadership, and fiscal characteristics may influence local governments’ ability to resolve audit findings. This study aims to examine the effects of local government type, legislative oversight, head-of-region tenure, and dependence on central government transfers on TLRHP completion among district and city governments in West Java. A quantitative correlational design was employed using secondary data from all 27 district/city governments in West Java during 2020–2024, resulting in 135 government-year observations. The data were analyzed using multiple linear regression with SPSS 26. The results show that local government type (β = 0.059, p < 0.001) and head-of-region tenure (β = 0.027, p = 0.016) have positive and significant effects on TLRHP completion. Legislative oversight has a significant negative effect (β = −0.124, p = 0.006), whereas dependence on central government transfers has no significant effect (β = −0.012, p = 0.871). Simultaneously, the four variables significantly affect TLRHP completion (F = 10.138, p < 0.001), with an adjusted R² of 0.214. These findings imply that improving audit follow-up requires greater attention to institutional characteristics, executive–legislative dynamics, and leadership continuity rather than fiscal dependence alone. Practically, BPK RI and local oversight institutions should adopt more differentiated monitoring and assistance strategies based on government type, political configuration, and leadership experience to strengthen local public-sector accountability.
References
Akbar, B. A. (2016). Faktor-faktor yang mempengaruhi tingkat penyelesaian tindak lanjut rekomendasi hasil pemeriksaan BPK pada pemerintah provinsi di Indonesia. Jurnal Ilmiah Mahasiswa FEB Universitas Brawijaya, 5(1). https://jimfeb.ub.ac.id/index.php/jimfeb/article/view/3625
Aminuddin, N., & Winarningsih, S. (2024). Analisis pengukuran kinerja keuangan dan tingkat kemampuan keuangan daerah dalam era otonomi daerah. Journal of Economics and Business UBS, 13(1), 404–427. https://doi.org/10.52644/joeb.v13i1.1416
Aurora, T. K. (2021). Analisis faktor-faktor yang mempengaruhi tindak lanjut rekomendasi hasil pemeriksaan BPK RI pada Pemerintah Provinsi Sumatera Selatan [Skripsi, Politeknik Negeri Sriwijaya]. http://eprints.polsri.ac.id/10626/
Badan Pemeriksa Keuangan Republik Indonesia. (2024, August 6). Anggota I BPK: Opini WTP mencerminkan peningkatkan kualitas tatakelola dan pertanggungjawaban keuangan yang semakin tertib dan akuntabel. https://www.bpk.go.id/news/anggota-i-bpk-opini-wtp-mencerminkan-peningkatkan-kualitas-tatakelola-dan-pertanggungjwaban-keuangan-yang-semakin-tertib-dan-akuntabel
Ghozali, I. (2021). Aplikasi analisis multivariate dengan program IBM SPSS 26 (Edisi ke-10). Badan Penerbit Universitas Diponegoro.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Kusuma, K. R., Helmyawan, S. W., Fanida, E. H., & Hidayat, M. F. (2026). Analysis of regional expenditure efficiency in the management of the Tuban Regency budget during the Covid-19 pandemic. Income Journal of Economics Development, 6(2), 134–143. https://doi.org/10.54065/ijed.6.2.2026.701
Kusumarini, K. Y. M., & Respati, N. W. (2022). Determinants of the level of completion following up recommendations on the audit results of BPK RI to local governments. SIMAK: Sistem Informasi, Manajemen, dan Akuntansi, 20(2), 273–286. https://doi.org/10.35129/simak.v20i02.373
Larasati, K., Bening, N., Fitrie, R. A., & Fanida, E. H. (2026). Integrasi pengawasan keuangan internal daerah Sidoarjo tahun 2021–2022. Journal Social Society, 6(3), 2410–2426. https://doi.org/10.54065/jss.6.3.2026.1417
Lestari, M. M., & Lestari, T. (2022). Analisis pengaruh penyelesaian tindak lanjut rekomendasi hasil pemeriksaan BPK pada pemerintah kabupaten dan kota di Pulau Kalimantan. Owner: Riset dan Jurnal Akuntansi, 6(4), 3553–3565. https://doi.org/10.33395/owner.v6i4.1171
Peraturan Badan Pemeriksa Keuangan Republik Indonesia Nomor 3 Tahun 2020 tentang Rencana Strategis Badan Pemeriksa Keuangan Tahun 2020–2024. (2020). https://peraturan.bpk.go.id/Details/150481/peraturan-bpk-no-3-tahun-2020
Puspitasari, P. S. J., & Ratmono, D. (2017). Analisis faktor-faktor yang mempengaruhi tingkat penyelesaian tindak lanjut rekomendasi hasil pemeriksaan BPK RI pada pemerintah daerah di Pulau Jawa dan Bali. Diponegoro Journal of Accounting, 6(1), 162–176. https://ejournal3.undip.ac.id/index.php/accounting/article/view/18270
Putra, S. S., & Sentosa, M. F. (2021). Analisis tindak lanjut rekomendasi BPK atas laporan keuangan pemerintah daerah Kabupaten Bandung Barat. ProBank: Jurnal Ekonomi dan Perbankan, 6(1), 120–128. https://doi.org/10.36587/probank.v6i1.879
Rivera, C. Y., Febriyana, A. F., Fitrie, R. A., & Fanida, E. H. (2026). Peran dana transfer fiskal dalam menopang ketahanan fiskal daerah pasca pandemi Covid-19 di Kabupaten Lombok Timur. Journal Social Society, 6(3), 2562–2572. https://doi.org/10.54065/jss.6.3.2026.1365
Setyaningrum, D. (2017). The direct and mediating effects of an auditor’s quality and the legislative’s oversight on the follow-up of audit recommendation and audit opinion. International Journal of Economic Research, 14(13), 269–292.
Setyaningrum, D., Gani, L., Martani, D., & Kuntadi, C. (2013). The effect of auditor quality on the follow-up of audit recommendation. International Research Journal of Business Studies, 6(2), 89–104. https://doi.org/10.21632/irjbs.6.2.89-104
Spence, M. (1973). Job market signaling. The Quarterly Journal of Economics, 87(3), 355–374. https://doi.org/10.2307/1882010
Sugiyono. (2023). Metode penelitian kuantitatif, kualitatif, dan R&D. Alfabeta.
Tegar, P. R. F., Farrel, J. M. A., Fanida, E. H., & Hidayat, M. F. (2026). Analysis of APBD management in supporting regional development achievements in Lamongan Regency. Income Journal of Economics Development, 6(1), 28–40. https://doi.org/10.54065/ijed.6.1.2026.685
Tsebelis, G. (1995). Decision making in political systems: Veto players in presidentialism, parliamentarism, multicameralism and multipartyism. British Journal of Political Science, 25(3), 289–325. https://doi.org/10.1017/S0007123400007225
Undang-Undang Dasar Negara Republik Indonesia Tahun 1945. (1945).
Undang-Undang Republik Indonesia Nomor 1 Tahun 2022 tentang Hubungan Keuangan antara Pemerintah Pusat dan Pemerintahan Daerah. (2022).
Undang-Undang Republik Indonesia Nomor 15 Tahun 2004 tentang Pemeriksaan Pengelolaan dan Tanggung Jawab Keuangan Negara. (2004).
Undang-Undang Republik Indonesia Nomor 15 Tahun 2006 tentang Badan Pemeriksa Keuangan. (2006).
Undang-Undang Republik Indonesia Nomor 23 Tahun 2014 tentang Pemerintahan Daerah. (2014).
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Afifah Mardhotillah, Devianti Yunita Harahap
This work is licensed under a Creative Commons Attribution 4.0 International License.
License and Copyright Agreement
- Authors retain copyright and other proprietary rights related to the article.
- Authors retain the right and are permitted to use the substance of the article in their own future works, including lectures and books.
- Authors grant the journal the right of first publication with the work simultaneously licensed under Creative Commons Attribution License (CC BY 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post or self-archive their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
