Analysis of Factors in Completing Follow-Up on BPK Audit Results for the Financial Reports of Kupang Regency Government

The purpose of this study is to examine the variables influencing the implementation of the audit recommendations made by the Supreme Audit Board (BPK) regarding the Kupang Regency’s Local Government Financial Report (LKPD). This study uses a case study methodology and a qualitative descriptive method to examine the Inspectorate of Kupang Regency. Data were collected through in-depth interviews with key informants, including the Secretary of the Regional Inspectorate, Functional Supervisors, and an Auditor as the Administrator of the State/Regional Loss Information System (SIKAD). Documentation of pertinent reports, including Audit Reports (LHP), Semester Audit Reports (IHPS), and Regional Audit Reports (IHPD), provided secondary data. The results show that the follow-up procedure has a number of obstacles, such as a lack of human resources, a lack of knowledge about the SIKAD application, and logistical issues brought on by Kupang Regency’s vast and tough terrain. Furthermore, as of 2023, only 63.21% of the suggestions have been put into practice, falling short of the BPK-established minimum of 75%. Kupang Regency has shown a dedication to enhancing financial governance by effectively maintaining an unqualified opinion (WTP) on its financial report since 2022 in spite of these obstacles. This study comes to the conclusion that strengthening the follow-up process requires eliminating logistical obstacles, increasing human resource capability, and maximizing stakeholder collaboration. Maintaining the WTP status of Kupang Regency’s financial reporting and meeting BPK’s follow-up goals depend on these activities.