The Effect of Audit Quality and Government Internal Control on the Follow-up of BPK Audit Recommendations with Information Technology as a Moderation Variable

Agung Purwandono; Moermahadi Soerja Djanegara; Firdaus Amyar

doi:10.55927/ijbae.v5i1.545

Authors

Agung Purwandono Institut Bisnis dan Informatika Kesatuan
Moermahadi Soerja Djanegara Institut Bisnis dan Informatika Kesatuan
Firdaus Amyar Institut Bisnis dan Informatika Kesatuan

DOI:

https://doi.org/10.55927/ijbae.v5i1.545

Keywords:

Audit Quality, Internal Control, Audit Recommendations, BPK RI, Information Technology, SIPTL.

Abstract

This study examines the effects of audit quality and government internal control on the follow-up of audit recommendations (TLRHP) issued by BPK RI, with information technology as a moderating variable. Using a quantitative approach with PLS-SEM, data were collected from 114 auditors at the BPK RI Head Office involved in monitoring audit follow-ups. The results indicate that audit quality has a positive and significant effect on TLRHP, while government internal control has no significant effect. Information technology does not moderate the relationships between audit quality and TLRHP nor between internal control and TLRHP. These findings highlight the importance of high-quality audit recommendations in improving follow-up effectiveness and suggest that information technology has not yet functioned optimally as an enabler of accountability in the public sector.

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