Paradoks Opini Audit dan Akuntabilitas Substantif dalam Tata Kelola Keuangan Pemerintah Daerah: Analisis Kota Bandung Tahun 2022–2024 Berbasis Comprehensive Accountability Framework

Authors

  • Muhammad Abdillah Faqih Mardiansyah Universitas Padjadjaran https://orcid.org/0009-0000-9187-0308
  • Erwin Irawan Universitas Padjadjaran
  • Kalvin Yulnex Universitas Padjadjaran
  • Tita Nurjanah Universitas Padjadjaran

DOI:

https://doi.org/10.37950/joc.v5i1.651

Abstract

This study examines the gap between formal and substantive accountability in the financial management of the Bandung City Government during 2022–2024. Using a Comprehensive Accountability Framework (CAF), the study analyzes how improved audit opinions may coexist with persistent risks of irregularities. Data were collected through document analysis of audit reports issued by the Supreme Audit Agency, local government financial statements, inspectorate reports, and relevant regulations. The findings show that improved audit opinions reflect strengthened administrative accountability but have not been accompanied by enhanced substantive accountability, particularly in public procurement and asset management. This study concludes that favorable audit opinions do not necessarily indicate the actual quality of financial governance, reinforcing the audit opinion paradox in local government.

References

Alam, Q., Rahman, S., & Teicher, J. (2022). Retracing Accountability in the Bangladeshi Public Administration. The Emergence of Bangladesh: Interdisciplinary Perspectives. 10.1007/978-981-16-5521-0_16

Amyar, F., Hidayah, N. N., Lowe, A., & Woods, M. (2019). Investigating the backstage of audit engagements: the paradox of team diversity.

Bovens, M. (2007). Analysing and Assessing Accountability: A Conceptual Framework. European Law Journal.

Badan Pemeriksa Keuangan Republik Indonesia. (2022). Laporan hasil pemeriksaan atas laporan keuangan Pemerintah Kota Bandung tahun 2022.

Badan Pemeriksa Keuangan Republik Indonesia. (2023). Laporan hasil pemeriksaan atas laporan keuangan Pemerintah Kota Bandung tahun 2023.

Badan Pemeriksa Keuangan Republik Indonesia. (2024). Laporan hasil pemeriksaan atas laporan keuangan Pemerintah Kota Bandung tahun 2024.

Carter, N., Lukasius, D. B., Dicenso, A., Blythe, J., & Neville, A. J. (2014). The Use of Triangulation in Qualitative Research. Oncology Nursing Forum.

Christie, N. V. (2017). A Comprehensive Accountability Framework for Public Administrators. Public Integrity.

Dubnick, M. J., & Frederickson, H. G. (Eds.). (2014). Accountable Governance: Problems and Promises. Taylor & Francis Group.

Mattei, G., Grossi, G., & Guthrie A.M, J. (2021). Exploring past, present and future trends in public sector auditing research: a literature review. Meditari Accountancy Research.

Nowell, L. S., Norris, J. M., & Moules, N. J. (2017). Thematic Analysis: Striving to Meet the Trustworthiness Criteria. International Journal of Qualitative Methods.

Pemerintah Kota Bandung. (2022). Laporan keuangan pemerintah daerah Kota Bandung tahun 2022.

Pemerintah Kota Bandung. (2023). Laporan keuangan pemerintah daerah Kota Bandung tahun 2023.

Pemerintah Kota Bandung. (2024). Laporan keuangan pemerintah daerah Kota Bandung tahun 2024.

Pemerintah Kota Bandung. (2022). Laporan akuntabilitas kinerja instansi pemerintah (LAKIP) Kota Bandung tahun 2022.

Pemerintah Kota Bandung. (2023). Laporan akuntabilitas kinerja instansi pemerintah (LAKIP) Kota Bandung tahun 2023.

Romzek, B. S., & Dubnick, M. J. (1987). 227 Accountability in the PublicSector: Lessons from the Challenger Tragedy. Wiley and American Society for Public Administration.

Republik Indonesia. (2014). Undang-Undang Nomor 30 Tahun 2014 tentang Administrasi Pemerintahan.

Republik Indonesia. (2019). Peraturan Pemerintah Nomor 12 Tahun 2019 tentang Pengelolaan Keuangan Daerah.

Subowo, H. (2020, July). Mispersepsi Opini (7th ed.). Badan Pemeriksa Keuangan.

Widanti, N. P. T. (2022). Public Service Accountability Approach In Following Changes In The New Paradigm Of Public Administration. Res Militaris.

Downloads

Published

2026-04-13

Issue

Volume 5 Issue 1, 2026

Section

Articles

License

Copyright (c) 2026 Author and Journal of Citizenship

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Authors who publish with Journal of Citizenship (JOC) agree to the following Open Access terms:

  • Authors transfer the copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution- 4.0 International License. that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.

Journal of Citizenship (JOC) is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.