Factors Affecting the Level of Implementation of Follow-Up Recommendations from the Audit Board in Local Governments in Aceh Province

This research aims to determine the influence of auditor quality, the number of local government units, the age of local government, dependence on the central government, the tenure of local government leaders, and legislative oversight on the level of follow-up implementation of recommendations from local governments. The Audit Board of the Republic of Indonesia (BPK) at the local government level in Aceh Province, both simultaneously and partially. The method used in this research is quantitative. The population in this study consists of all local governments in Aceh Province, which are 24 local governments. Multiple linear regression analysis was used to analyze the data. The results of the research show that auditor quality, the number of local government units, the age of local government, dependence on the central government, the tenure of local government leaders, and legislative oversight, collectively (simultaneously), influence the level of implementation of follow-up recommendations from the BPK. Partial testing shows that auditor quality, the age of the local government, dependence on the central government, the tenure of local government leaders, and legislative oversight have a positive influence on the level of follow-up implementation of BPK recommendations in local governments in Aceh Province during the period from 2017 to 2021. The research implies the importance of investing in training and improving the quality of auditors in local governments, as well as the importance of planning and managing the number of local government units wisely to enhance efficiency and effectiveness.