Electronic Theses and Dissertation

ABSTRAK
Abstrak Tesis diserahkan kepada Panitia Komisi Ujian untuk mendapatkan Gelar Magister Akuntansi pada Fakultas Ekonomi dan Bisnis Universitas Syiah Kuala.
BELANJA MODAL DAN UKURAN PEMERINTAH TERHADAP KERUGIAN FINANSIAL: PERAN MEDIASI TEMUAN AUDIT DAN MODERASI TINDAK LANJUT HASIL AUDIT
Oleh:
Heru Nugraha Maulana M
2401203010026
Konsentrasi: Akuntansi Pemerintahan
Pembimbing Pertama : Prof. Dr. Mirna Indriani, S.E., M.Si., Ak., CA
Pembimbing Kedua : Dr. Darwanis, S.E., M.Si., Ak., CA., Asean CPA
Penelitian ini dirancang untuk menganalisis pengaruh belanja modal dan ukuran pemerintah daerah terhadap kerugian finansial dengan temuan audit sebagai variabel mediasi serta tindak lanjut hasil audit sebagai variabel moderasi. Kerugian finansial merefleksikan lemahnya governansi dan akuntabilitas pengelolaan keuangan publik sehingga perlu dikaji faktor-faktor yang memengaruhinya. Pendekatan kuantitatif digunakan dalam penelitian ini dengan desain eksplanatori. Penelitian ini didasarkan pada penggunaan data sekunder berbentuk data panel yang bersumber dari Laporan Hasil Pemeriksaan (LHP) dan Ikhtisar Hasil Pemeriksaan Semester (IHPS) Badan Pemeriksa Keuangan Republik Indonesia (BPK RI) pada 224 pemerintah kabupaten dan kota di Indonesia selama periode 2020–2024, sehingga diperoleh 1.120 observasi. Data dianalisis menggunakan teknik panel data regression yang diestimasi melalui pendekatan Fixed Effect Model. Pengujian peran mediasi dilakukan menggunakan uji Sobel, sedangkan pengujian peran moderasi menggunakan Moderated Regression Analysis. Penelitian ini membuktikan bahwa belanja modal dan ukuran pemerintah daerah berpengaruh positif terhadap kerugian finansial. Belanja modal dan ukuran pemerintah juga berpengaruh positif terhadap temuan audit, serta temuan audit berpengaruh positif terhadap kerugian finansial. Temuan audit terbukti memediasi pengaruh belanja modal dan ukuran pemerintah terhadap kerugian finansial. Sementara itu, tindak lanjut hasil audit belum mampu memperlemah pengaruh temuan audit terhadap kerugian finansial.
Kata kunci: Belanja modal, ukuran pemerintah, temuan audit, tindak lanjut hasil audit, kerugian finansial.

ABSTRACT Abstract of Final Paper submitted to the Examination Committee in partial fulfilment of the requirements for the degree of Master of Akuntansi at Economics and Business Faculty of Syiah Kuala University. CAPITAL EXPENDITURES AND GOVERNMENT SIZE IN RELATION TO FINANCIAL LOSSES: THE MEDIATING ROLE OF AUDIT FINDINGS AND THE MODERATING ROLE OF FOLLOW-UP ACTIONS ON AUDIT RESULTS By: Heru Nugraha Maulana M 2401203010026 Concentration: Government Accounting Supervisors : Prof. Dr. Mirna Indriani, S.E., M.Si., Ak., CA Co-Supervisors : Dr. Darwanis, S.E., M.Si., Ak., CA., Asean CPA The study is intended to analyze the effect of capital expenditure and local government size on financial losses, with audit findings as a mediating variable and follow-up of audit recommendations as a moderating variable. Financial losses reflect weak governance and accountability in public financial management and therefore require an exploration of the factors influencing them. An explanatory research design based on a quantitative approach is employed in this study. The data used are secondary panel data obtained from the Audit Reports and the Summary of Semester Audit Results issued by the Supreme Audit Institution of Indonesia (BPK RI), covering 224 regency and municipal governments for the period 2020–2024, resulting in 1,120 observations. To analyze the data, this study utilized a Fixed Effect Model within a panel data regression framework. The mediating effect was tested using the Sobel test, while the moderating effect was examined using Moderated Regression Analysis. The results reveal a positive relationship between capital expenditure, government size, and financial losses. Capital expenditure and government size also have a positive effect on audit findings, and audit findings significantly affect financial losses. Furthermore, audit findings mediate the relationship between capital expenditure, government size, and financial losses. However, the follow-up of audit recommendations is not effective in weakening the effect of audit findings on financial losses. Keywords: Capital expenditure, government size, audit findings, audit follow-up, financial losses.