HOW EFFECTIVE IS THE INDONESIAN EXTERNAL PUBLIC SECTOR AUDITING REPORTS BEFORE AND AFTER THE AUDIT REFORM FOR ENHANCING THE PERFORMANCE OF PUBLIC ADMINISTRATION?
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The research aims to enrich the existing administration, accountability and auditing of public sector literature. This is undertaken through examination of the quality of information in the reports of the Indonesian State Audit Institution (BPK) with comparison between preceding and following audit reform. This study evaluates the factors influencing to the effectiveness of such audit information. Two main research questions;firstly, how is the quality of information in the audit reports of the BPK; secondly, what are the key factors influencing the effectiveness and ineffectiveness of information in the audit reports. Data were collected through triangulation of observations, documentations, questionnaires, and interviews. Key informants in this study were (1) auditors, members and managers of BPK (2) the members of Parliament and regional Parliament, (3) public sector officials (auditees) in central and local levels, (4) and other respondents from academics, researchers; practices, and non government organization (NGO). This study revealed that the executive’s history had historically neglected the roles and functions of BPK. Auditors lacked independence as f. the executive influenced the administration and finances of BPK. Auditors The also had lack of opportunity to increase their professionalism. Since there was little incentive for auditors not to accept audit fees from auditees, the objectivity and integrity of auditors was reduced significantly. Since the third amendment of 1945 Constitution in 2001, the Indonesian ing government had reformed laws and regulations related to public sector auditing for strengthening BPK. In situation where the Indonesian public administration needs immediate reform, BPK keeps trying to improve its aud professionalism and independence to provide qualified audit reports. BPK (19 has been given much attention to education, training, and the development aud of other skills and knowledge; implemented remuneration; applied a aud rewards and sanctions. This study revealed a significant improvement in In t the amount and quality of in audit resources, induding numbers of qualified that auditors, representative offices, information and technology, and modem star equipment. However, many new auditors lack of experience and lack of 0cc. diverse educational backgrounds in addition to accounting and finance for mdi conducting performance auditing. evei To enhance the quality of public administration and accountability. this study gives recommendations for BPK in (1) strengthening its pert independence, (2) expanding auditor’s professionalism and competency in con risk management (3) improving the facilities of the training centers, (4) pert increasing follow up of audit reports, (5) evaluating laws and regulations, coni (6) enforcing the implementation of performance auditing.
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