Research aims: This study aims to analyze the effect of audit findings and audit recommendation follow-up on the quality of public services through the quality of financial reports.Design/Methodology/Approach: This study employed cross-sectional regression using data from 170 observations of 34 ministries and institutions in Indonesia for the 2015-2019 period by adopting a purposive sampling method. Hypotheses testing was performed using binary logistic regression analysis, multiple linear regression, and path analysis.Research findings: The results showcased that the audit findings negatively impacted the quality of financial reports, while audit recommendation follow-up did not affect the quality of financial reports. The audit findings also did not influence the quality of public services, while audit recommendation follow-up led to better public services.Practical and Theoretical contribution/Originality: Central government institutions are expected to improve the effectiveness of the internal control system and compliance with laws and regulations in managing state finances to create more quality and reliable financial information. These institutions are also encouraged to overcome non-tax revenue irregularities to promote good governance in public service. The study provides empirical evidence regarding the determinants of public service quality by developing new measurements associated with the characteristic of non-tax revenue imposed by the line ministries and agencies.Research limitation: Future research is needed to develop the quality of public service indicators with other indicators and consider using primary data through a questionnaire survey to measure the quality of public services.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.