Paradoks Opini Audit dan Akuntabilitas Substantif Keuangan Pemerintah Kota Bandung Berdasarkan CAF

Muhammad Abdillah Faqih Mardiansyah; Erwin Irawan; Kalvin Yulnex; Tita Nurjanah

doi:10.37950/joc.v5i1.651

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

Penelitian ini bertujuan menganalisis kesenjangan antara akuntabilitas formal dan substantif dalam tata kelola keuangan Pemerintah Kota Bandung periode 2022–2024 serta menelaah sejauh mana peningkatan opini audit Badan Pemeriksa Keuangan (BPK) mencerminkan penguatan akuntabilitas publik. Penelitian menggunakan pendekatan deskriptif analitis dengan metode analisis dokumen terhadap Laporan Hasil Pemeriksaan BPK, Laporan Keuangan Pemerintah Daerah, laporan kinerja dan pengawasan, serta regulasi terkait. Data dianalisis menggunakan qualitative thematic content analysis berdasarkan empat dimensi Comprehensive Accountability Framework (CAF), yaitu akuntabilitas birokratik, legal, profesional, dan politik. Hasil penelitian menunjukkan bahwa perbaikan opini audit dan penguatan SAKIP, SPIP, serta SPBE mencerminkan kemajuan akuntabilitas administratif. Namun, persoalan pengadaan barang/jasa, pengelolaan aset, efektivitas pengawasan, dan integritas aparatur menunjukkan bahwa akuntabilitas substantif belum sepenuhnya menguat. Kondisi tersebut menggambarkan fenomena audit opinion paradox, ketika peningkatan kualitas pelaporan keuangan belum sepenuhnya sejalan dengan kualitas implementasi tata kelola. Penelitian ini menegaskan pentingnya evaluasi akuntabilitas secara multidimensional melalui penguatan pengendalian internal, kepatuhan substantif, profesionalisme aparatur, serta pengawasan politik dan publik untuk mewujudkan tata kelola keuangan daerah yang transparan, berintegritas, dan berorientasi pada kepentingan masyarakat.

Kata kunci: paradoks opini audit; akuntabilitas substantif; akuntabilitas formal; tata kelola keuangan daerah; Comprehensive Accountability Framework.

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