PENGARUH EFEKTIVITAS SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP) DAN AUDIT INTERNAL TERHADAP KUALITAS PENYAJIAN LAPORAN KEUANGAN PEMERINTAH DAERAH DARI PERSPEKTIF INSPEKTORAT DAERAH KABUPATEN KUPANG
DOI:
https://doi.org/10.31004/joecy.v6i2.14588Keywords:
SPIP Effectiveness, Internal Audit, LKPD Quality, Regional Inspectorate, Audit Follow-Up, Efektivitas SPIP, Audit Internal, Kualitas LKPD, Inspektorat Daerah, Tindak Lanjut AuditAbstract
The Effect of the Effectiveness of the Government Internal Control System (SPIP) and Internal Audit on the Quality of Presentation of Local Government Financial Reports: A Perspective from the Regional Inspectorate of Kupang Regency
This study aims to analyze the effect of the Effectiveness of the Government Internal Control System (SPIP) and Internal Audit on the Quality of Presentation of Local Government Financial Reports (LKPD) at the Regional Inspectorate of Kupang Regency, both partially and simultaneously. The phenomenon is motivated by the Unqualified Opinion (WTP) obtained, which has not fully reflected the actual condition of regional financial management, indicated by the low maturity level of SPIP (level 2), APIP capability (level 2), and incomplete follow-up of audit recommendations. This study employs a quantitative approach with a survey method. The sample was determined through purposive sampling comprising 82 respondents from the Inspectorate. Data were analyzed using multiple linear regression with SPSS 27. The results show that SPIP Effectiveness has a positive and significant effect on LKPD Quality. Internal Audit has a significant effect with a negative direction on LKPD Quality. Simultaneously, SPIP Effectiveness and Internal Audit have a significant effect on LKPD Quality with an Adjusted R Square of 0.444 or 44.4%. These findings indicate that strengthening SPIP accompanied by complete resolution of audit follow-up is necessary to improve the quality of LKPD presentation.
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