Internal audit function, political characteristics, and compliance with government accrual-based accounting standards in Indonesian local government

• Sutaryo Sutaryo ^[2] ; Salawati Sahari ^[1] ; Shaharudin Jakpar ^[1] ; Sophee Sulong Balia ^[1]
  1. [1] Universiti Malaysia Sarawak

     Universiti Malaysia Sarawak

     Malasia

     
  2. [2] Universitas Sebelas Maret, Indonesia
• Localización: Contaduría y administración, ISSN 0186-1042, ISSN-e 2448-8410, Vol. 68, Nº. 1, 2023, págs. 25-57
• Idioma: inglés
• Títulos paralelos:
  • Función de auditoría interna, características políticas y cumplimiento de las normas de contabilidad basadas en valores devengados del gobierno en el gobierno local de Indonesia
• Enlaces
  • Texto completo (pdf)
• Resumen
  • español

    Investigamos el efecto de la función de auditoría interna del gobierno local y las características políticas en el cumplimiento contable basado en los estándares de contabilidad basados en valores devengados del gobierno en Indonesia mientras controlamos las características financieras y del gobierno local. Nuestro análisis se realiza para 2015 a 2018 con regresión de datos de panel, equipado con una prueba de robustez mediante regresión logística. Nuestros resultados muestran que la capacidad, madurez, experiencia y tamaño de la función de auditoría interna desempeñan un papel en la mejora del cumplimiento contable basado en valores devengados y encuentran efectos positivos de la coalición legislativa, el género y el tamaño. La prueba de robustez muestra que los efectos siguen siendo consistentes para la mayoría de las variables. Este estudio trae implicaciones para los gobiernos locales en Indonesia y la Agencia Estatal de Auditoría de Desarrollo para mejorar la capacidad, madurez y disponibilidad de recursos humanos de la función de auditoría interna del gobierno local a través de varias políticas de apoyo. Este estudio contribuye a la literatura como uno de los primeros estudios integrales que examinan la función de auditoría interna y las características políticas en todos los gobiernos locales de Indonesia.

  • English

    We investigate the effect of local government internal audit function and political characteristics on accounting compliance based on government accrual-based accounting standards in Indonesia while controlling for financial and local government characteristics. Our analysis is conducted for 2015-2018 with panel data regression, equipped with a robustness test using logistic regression. Our results show that internal audit function capability, maturity, expertise, and size play a role in improving accrual-based accounting compliance and find positive effects of legislative coalition, gender, and size. The robustness test shows that the effects remain consistent for most variables. This study implications local governments in Indonesia and the Financial and Development Supervisory Agency to improve local government internal audit function capability, maturity, and human resource availability through various supporting policies. This study contributes to the literature as one of the earliest comprehensive studies that examine internal audit function and political characteristics in all Indonesian local governments.

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