LINKING ACCOUNTABILITY TO AUDIT DELAY: ROLE OF SIZE AND FINDINGS
DOI:
https://doi.org/10.37641/riset.v7i2.2715Keywords:
Size of Local Government, Audit Findings, Performance Accountability, Audit DelayAbstract
Audits of local government financial statements in Indonesia are conducted after submission to the supreme audit agency. Based on the 2021–2023 semester audit reports, although submissions were timely, audit delays increased, indicating the presence of other contributing factors. This study investigates the effect of local government size and audit findings on audit delays, with performance accountability as a mediating factor. A quantitative approach was applied using secondary data from 34 provinces during 2021–2023, analyzed through multiple linear regression and path analysis. The results show that local government size positively influences performance accountability, while audit findings negatively affect it. Audit findings are also identified as the only factor significantly influencing audit delays. However, performance accountability does not mediate the relationship between the independent variables and audit delays. Theoretically, this research enriches public sector literature on audit delay by examining the mediating role of performance accountability. Practically, the findings suggest that auditors and local governments can reduce audit delays by strengthening the management and resolution of audit findings.
Downloads
References
Afriani, B. R., & Satyawan, M. D. (2023). Analysis of Factors Influencing Audit Delay in Regional Government Financial Reports 2016-2018. Jurnal Akuntansi AKUNESA, 11(2), 195–204. https://doi.org/10.26740/akunesa.v11n2.p195-204
Allysa, M. F., Periansya, P., & Sari, Y. (2024). Fraud Prevention: Human Resource Compensation and Competence. Jurnal Riset Terapan Akuntansi, 8(2), 262–271. https://jurnal.polsri.ac.id/index.php/jrtap/article/view/8929
Arjuna, A., & Putri, M. A. (2019). Performance Accountability of Local Government Institutions. Jurnal Akuntansi Dan Ekonomika, 9(2), 223–232. http://ejurnal.umri.ac.id/index.php/jae
Artha, R. D., Basuki, P., & MT, A. (2016). The Influence of Regional Government Characteristics and Audit Board of The Republic of Indonesia Audit Findings on Regional Government Performance (Empirical Study on Regency/City Governments in West Nusa Tenggara Province). InFestasi, 11(2), 214–229. https://doi.org/10.21107/infestasi.v11i2.1133
Azhara, K., Rachma Sari, K., & Indriasari, D. (2024). Factors Affecting Audit Delays in Provincial Governments on Sumatra Island. Jurnal Riset Terapan Akuntansi, 8(2), 1–3.
Bakar, M. P., & Arza, F. I. (2019). The Influence of Local Government Size, Audit Opinion, and Leverage on Audit Delay. Jurnal Eksplorasi Akuntansi, 1(3), 1168–1183. https://doi.org/10.24036/jea.v1i3.134
Burhani, A. F. (2018). The Influence of Regional Government Characteristics on Performance Accountability with APIP Capability and Financial Report Quality as Control Variables [Sebelas Maret University]. https://digilib.uns.ac.id/dokumen/detail/60911/Pengaruh-Karakteristik-Pemerintah-Daerah-Terhadap-Akuntabilitas-Kinerja-dengan-Kapabilitas-Apip-dan-Kualitas-Laporankeuangan-sebagai-Variabel-Kontrol
Ditasari, R. A., & Sudrajat, M. A. (2020). The Influence of Audit Opinions and Audit Findings of The Supreme Audit Agency on The Performance of Regional Governments in Regencies/Cities in East Java Province. Inventory: Jurnal Akuntansi, 4(2), 104–117. https://doi.org/10.25273/inventory.v4i2.7668
Erniza, D., Zaitul, Z., & Yunilma, Y. (2015). The Influence of Regional Head Educational Background, Regional Government Size, and Audit Opinion on Audit Report Lag. Jurnal Fakultas Ekonomi, 6(1), 1–15.
Fischer, M., & Marsh, T. (2018). Determinants of State Audit Delay: An Empirical Analysis. Journal of Accounting and Finance, 18(9), 79–97. https://doi.org/10.33423/jaf.v18i9.124
Gabrini, C., McDonald, B., & Eger, R. (2020). Does The Presence of Internal Audit Affect The Outcome of a Municipality’s Financial Audit? SSRN Electronic Journal, 22(10), 124–137. https://doi.org/10.2139/ssrn.3675175
Gemilang, Y. A. K., & Pramita, Y. D. (2021). The Influence of Local Government Size, Level of Local Government Dependence, Audit Opinion, and Audit Findings on Audit Delay. Borobudur Accounting Review, 1(1), 78–88. https://doi.org/10.31603/bacr.4895
Hardini, Z. G., & Sukirman, S. (2016). Analysis of Determinants of Audit Delay in Regency/City Governments in Indonesia. Jurnal Ilmu Dan Riset Akuntansi, 10(1), 1–23.
Itsniawan, A. M. (2015). Audit Report Lag in Regency/City Governments in Indonesia. Seminar Nasional Ekonomi Manajemen Dan Akuntansi (SNEMA 2015). https://digilib.uns.ac.id/dokumen/abstrak/42411/Audit-Report-Lag-Pada-Pemerintah-KabupatenKota-Di-Indonesia
Karlina, K., Lindrianasari, L., & Gamayuni, R. R. (2018). Determinant Analysis of Audit Report Lag in Regional Governments in Indonesia. International Journal of Scientific and Technology Research, 7(4), 105–110.
Kurnia, D. (2020). The Influence of BPK Audit Findings on Regional Government Financial Reports, Audit Opinions on Regional Government Financial Reports, Follow-up on Audit Results and Budget Structure on Regional Government Performance. Jurnal Revenue : Jurnal Ilmiah Akuntansi, 1(1), 112–124. https://doi.org/10.46306/rev.v1i1.11
Lestari, K., Rahayu, S., & Yudi, Y. (2019). The Influence of Regional Government Size, Regional Wealth Level, Regional Dependence Level, Capital Expenditure and BPK Audit Findings on Regional Government Performance Accountability (A Study on Regency/City Governments in Jambi Province). Jurnal Akuntansi & Keuangan Unja, 4(2), 53–67. https://doi.org/10.22437/jaku.v4i2.7796
Maggetti, M., & Papadopoulos, Y. (2023). Happily Unaccountable? Perceptions of Accountability by Public Managers. Public Policy and Administration, 38(4), 381–404. https://doi.org/10.1177/09520767221074487
Marlinda, B. J., Rukmini, R., & Kristiyanti, L. (2024). The Influence of Regional Government Size, Level of Regional Government Dependence, Performance Accountability and Audit Opinion on Audit Delay in Provincial Governments in Indonesia (2019-2022). Jurnal Ekonomi, Manajemen, Dan Akuntansi, 2(11), 938–948.
Maulana, C., & Handayani, B. D. (2015). The Influence of Characteristics, Complexity of Government and Audit Findings on The Level of Mandatory Disclosure in The Regional Financial Report. Accounting Analysis Journal, 4(4), 1–11.
Mayapada, A. G., Biswas, P. K., & Roberts, H. (2024). Financial Reporting Timeliness and Its Determinants in UK Charities. Advances in Accounting, 65(100733), 1–14. https://doi.org/10.1016/j.adiac.2024.100733
Novita, D., Waradityas, S. A., Febrianti, R. A., & Susilo, D. E. (2023). The Influence of Audit Opinion, Audit Tenure, Audit Switching on Audit Delay in Coal Companies. JAKA (Jurnal Akuntansi, Keuangan, Dan Auditing), 4(2), 316–330. https://doi.org/10.56696/jaka.v4i2.8251
Nugraha, R. D. E. S., & Zulfikar, Z. (2023). The Effect of SKPD Complexity, Government Size, Budget Absorption, and Audit Opinion on Audit Delay in Central Java Province Government in 2017-2021. The International Journal of Business Management and Technology, 7(1), 858–867. www.theijbmt.com
Putro, D. H. M. (2017). The Influence of Performance Accountability, Type of Local Government, Audit Findings, and Auditor Opinion on Audit Delay in District/City Governments in Indonesia. Muhamadiyah Surakarta University.
Qowi, R., Jatmiko, T., & Prabowo, W. (2017). The Influence of Regional Government Characteristics and BPK Audit Findings on The Performance of Regency/City Regional Governments in Indonesia in The 2012 Fiscal Year. Diponegoro Journal of Accounting, 6(1), 1–13. http://ejournal-s1.undip.ac.id/index.php/accounting
Rachmawi, S., Rini, R., & Fitri, Y. (2016). Factors Influencing The Timeliness of Regional Government Financial Reporting in Indonesia. Akuntabilitas, 9(1), 143–160. https://doi.org/10.15408/akt.v9i1.3589
Rahaman, M. M., & Bhuiyan, M. B. U. (2025). Audit Report Lag and Key Audit Matters in Australia. International Journal of Disclosure and Governance, 22(2), 532–554. https://doi.org/10.1057/s41310-024-00251-6
Ramadhani, D. T., Sulaiman, S., & Nurhasanah, N. (2022). Analysis of Factors Influencing Audit Delay in The South Sumatra Provincial Government. COMSERVA : Jurnal Penelitian Dan Pengabdian Masyarakat, 2(7), 1125–1137. https://doi.org/10.59141/comserva.v2i7.442
Rasyid, Y., Suci, R. G., & Putri, A. M. (2022). The Influence of Audit Opinion and Audit Findings of The Supreme Audit Agency on The Performance of District/City Governments in Riau Province. PROMOSI (Jurnal Pendidikan Ekonomi), 10(2), 80–93. https://doi.org/10.24127/pro.v10i2.6589
Sianturi, A. M., & Siahaan, M. (2024). Empirical Study on Compliance and Accountability in Government Finance. International Journal of Economics, Business and Management Research, 08(12), 211–225. https://doi.org/10.51505/IJEBMR.2024.81217
Suharyanto, A. (2016). Internal Supervision and Accountability of Regional Government Performance in Indonesia. Sebelas Maret University.
Sumarni, T., Nor, W., Saprudin, S., Alfian, A., & Lesmanawati, D. (2022). Factors Influencing The Audit Delay Phenomenon During COVID-19. JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 8(2), 165–180. https://doi.org/10.34204/jiafe.v8i2.6079
Suratman, A. D., Dewi, M. W., & Kristiyani, L. (2023). Factors Influencing The Performance Accountability of Government Agencies. Jurnal Ilmiah Keuangan Akuntansi Bisnis, 2(3), 396–403. https://doi.org/10.53088/jikab.v2i3.63
Vanesha, A., & Syofyan, E. (2020). The Influence of Government Size, Audit Opinion, and Re-Election of Previous Regional Heads (Incumbents) on Audit Delay in Provincial Governments in Indonesia. Jurnal Eksplorasi Akuntansi, 2(4), 3389–3404. https://doi.org/10.24036/jea.v2i4.291
Verawaty, V. (2021). Analysis of Determinants of Audit Delay of Government Financial Reports in Provincial Governments in Indonesia. Global Competitive Advantage-6, 616–624.
Wafa, Z., & Nugraeni, N. (2018). Factors Influencing Audit Delay in Regency/City Governments in Indonesia. Jurnal Riset Akuntansi Mercu Buana, 4(1), 51–58. https://doi.org/10.26486/jramb.v4i1.497
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
.png){kind=small}
.png){kind=small}
.png){kind=small}
.png){kind=small}
