Metode Analisis Efektivitas Audit Keuangan Dalam Meningkatkan Akuntabilitas Dan Transparansi Perusahaan Listrik Negara Unit Mattoangin

Abstract

This study aims to analyze the effectiveness of financial audits in improving accountability and traditions in the State Electricity Companies (PLN) of the Mattoangin Unit using thematic analysis methods. Financial audits are an important tool in ensuring good corporate governance and encouraging compliance with applicable regulations. In this study, the data was collected through in -depth interviews, audit documents, and observations of the audit process which were then analyzed using a thematic approach to identify the main patterns and themes related to the effectiveness of the audit.significant in increasing accountability, especially through the disclosure of challenges faced, such as lack of competent human resources and obstacles in the implementation of audit recommendations.

This research concludes that the effectiveness of financial audit can be further enhanced through auditor training, technology use, and strengthening the internal control system. The implications of this study provide insight for company management and stakeholders in improving the quality of accountability and transparency in the organization.