Digitalization and Regulatory Compliance Drive Local Governments to Earn BPK's Unqualified Opinion

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FORMOSA NEWS

A research team from Universitas Tanjungpura consisting of Junaidi, Elok Heniwati, and Nella Yantiana examined the determining factors for obtaining the Unqualified Opinion (WTP) from the Audit Board (BPK) through regulatory compliance and information system utilization within the Sanggau Regency Government, West Kalimantan, published in August 2026. This research plays a crucial role in improving transparency and accountability in regional public sector financial governance.

Regional financial management practices frequently face classic obstacles such as weak asset inventory recording and suboptimal technology utilization. These recurring issues regarding Regional Property (BMD) often become audit findings that hinder local governments from achieving the highest opinion from auditing institutions.

This study involved 104 respondents from financial and asset management apparatus elements across 35 Regional Apparatus Organizations (OPD) in Sanggau Regency. Data collection was carried out using a Likert-scale questionnaire, which was then analyzed using structural equation modeling statistical methods to test direct and indirect relationships between variables.

The main findings of this study reveal several key points:

• Compliance with Minister of Home Affairs Regulation Number 47 of 2021 proved to provide a positive and significant effect on asset disclosure quality with a path coefficient of 0.384.
• The implementation of the Regional Government Information System (SIPD) digitally encourages regional asset disclosure quality significantly with a coefficient of 0.421.
• Regional asset disclosure proved to act as a mediating variable that strengthens the relationship between regulatory compliance and digitalization on the acquisition of WTP opinions.

According to the researchers from Universitas Tanjungpura, strengthening asset governance and optimizing integrated digital platforms are absolute necessities for local governments to boost transparency, cut the risk of financial statement misstatement, and realize optimal public accountability. This policy not only helps government agencies meet accounting standards, but also enhances overall bureaucratic efficiency.

Author Profile:

• Junaidi, S.E., M.Si., Elok Heniwati, M.Si., & Nella Yantiana, M.Si. are a team of academicians and researchers from Universitas Tanjungpura with a focus on public sector accounting, regional financial management, and governmental asset governance.

Research Source:

Junaidi, Heniwati, E., & Yantiana, N. (2026). Compliance with Permendagri 47/2021 and SIPD Regarding the Unqualified Opinion: The Mediating Role of Regional Asset Disclosure. Indonesian Journal of Business Analytics (IJBA), 6(4), 944–957. https://doi.org/10.55927/ijba.v6i4.16734