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Determinants of Financial Governance with Risk-Based Audit as a Moderating Variable at Community Health Centers Across Lombok Island

Author

Listed:
  • Endar Pituringsih
  • Ayudia Sokarina
  • Lilik Handajani
  • Thatok Asmony
  • Baiq Fitriani

Abstract

The purpose of this study is to analyze and provide empirical evidence regarding the influence of locus of control, information systems, and compliance on financial governance, as well as the influence of locus of control, information systems, and compliance moderated by risk-based audit on financial governance. The population of this study consists of all community health centers (Puskesmas) across Lombok Island, totaling 506 units. Data were collected through a survey using a questionnaire. By applying the purposive sampling method, the study involved 477 respondents. The data analysis method used in this study was Partial Least Squares Structural Equation Modeling (PLS-SEM) with the assistance of Smart PLS version 3.0 software. The results of the study indicate that the locus of control variable has a positive and significant effect on financial governance; the management information system also has a positive and significant effect on financial governance; compliance has no effect on financial governance; risk-based audit does not moderate the influence of locus of control on financial governance; risk-based audit does not moderate the influence of management information systems on financial governance; and risk-based audit does not moderate the influence of compliance on financial governance.

Suggested Citation

Handle: RePEc:air:journl:v:13:y:2026:i:2:p:192
DOI: 10.22034/ijmae.2026.551879.1875
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