Skripsi
PENGARUH OPINI AUDIT, TEMUAN AUDIT, TINDAK LANJUT REKOMENDASI AUDIT DAN KINERJA PEMERINTAH TERHADAP KUALITAS PELAYANAN PUBLIK DI INDONESIA
This study aims to examine the impact of audit opinions, audit findings, follow-up on audit recommendations, and government performance on the quality of public services in Indonesia. This study employs a quantitative approach using secondary data. The data were collected through purposive sampling, comprising 170 samples from 34 provinces during the 2020–2024 period; this study used Eviews 13 software. The results indicate that follow-up on audit recommendations has a negative impact on the quality of public services. However, audit opinions, audit findings, and government performance do not influence the quality of public services. Therefore, it is necessary to improve the quality of public services in Indonesia which is in line with administrative reports. Keywords: Audit Opinions, Audit Findings, Follow-up to Audit Recommendations, Government Performance, Quality of Public Services
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