A systematic review of public sector audits in Indonesia
DOI:
https://doi.org/10.28986/jtaken.v10i1.1544Keywords:
public sector audits, systematic literature review, IndonesiaAbstract
The literature on public sector auditing in Indonesia remains nascent and requires further exploration. This study aims to provide a comprehensive overview and serve as a reference for future research in this field by analyzing the trends, developments, and prospects for further research on Indonesian public sector audit literature. This study uses a systematic literature review covering 36 articles from 2015 to 2022. It also highlights recent advancements and outlines recommendations for further research. Seven key categories for future research are identified: audit quality, audit findings and opinions, fraud, auditor characteristics, financial report quality, transparency and accountability, and emerging themes. The findings indicate that even while academic publications are on the rise, more thorough and diverse research is still required. The study indicates that research on public sector auditing in Indonesia is still in its infancy, with chances to investigate fraud, audit quality, audit findings and opinions, transparency, accountability, and emerging themes. This study's contribution is that it offers a thorough summary and a point of reference for upcoming investigations into public sector auditing in Indonesia.
References
ACFE. (2022). Occupational fraud 2022: A report to the nations. https://www.acfe.com/-/media/files/acfe/pdfs/rttn/2022/2022-report-to-the-nations.pdf
Adiputra, I. M. P., Utama, S., & Rossieta, H. (2018). Transparency of local government in Indonesia. Asian Journal of Accounting Research, 3(1), 123–138. https://doi.org/10.1108/AJAR-07-2018-0019
Amdanata, D. D., & Mansor, N. (2020). Performance of regional government-linked companies in Indonesia: The influence of state audit board and regulations. Jurnal Pengurusan, 58, 79-90. https://doi.org/10.17576/pengurusan-2020-58-07
Aria, M., & Cuccurullo, C. (2017). Bibliometrix: An R-tool for comprehensive science mapping analysis. Journal of Informetrics, 11(4), 959–975. https://doi.org/https://doi.org/10.1016/j.joi.2017.08.007
Aswar, K., Jumansyah., Mulyani, S., & Sumardjo, M. (2021). Moderating effect of internal control system to determinants influencing the financial statement disclosure. Investment Management and Financial Innovations, 18(3), 104–112. https://doi.org/10.21511/imfi.18(3).2021.10
Bernheim, B. D. (1994). A Theory of conformity. Journal of Political Economy, 102(5), 841–877. http://www.jstor.org/stable/2138650
Boolaky, P. K., Mirosea, N., & Omoteso, K. (2020). The adoption of IPSAS (accrual accounting) in indonesian local government: A neo-institutional perspective. International Journal of Public Administration, 43(14), 1252–1265. https://doi.org/10.1080/01900692.2019.1669047
Deegan, C. (2002). Introduction: The legitimising effect of social and environmental disclosures – a theoretical foundation. Accounting, Auditing & Accountability Journal, 15(3), 282–311. https://doi.org/10.1108/09513570210435852
Dharma, D. P. B., Sandhyaduhita, P. I., Pinem, A. A., & Hidayanto, A. N. (2017). Antecedents of intention-to-use of the e-audit system: A case of the Audit Board of the Republic of Indonesia. International Journal of Business Information Systems, 26(2), 185–204. https://doi.org/10.1504/IJBIS.2017.10007111
Din, M., Munawarah, M., Ghozali, I., Achmad, T., & Karim, F. (2022). Governance of financial management and regulation-based fiscal accountability. Journal of Governance and Regulation, 11(2), 116–123. https://doi.org/10.22495/jgrv11i2art10
Djanegara, M. S. (2016). The analysis of factors affecting the findings and opinions of local government financial statements by the Audit Board of the Republic of Indonesia: Studies on district municipality on the island of Sumatra and Java. International Journal of Applied Business and Economic Research, 14(10), 6629–6652.
Ellegaard, O., & Wallin, J. (2015). The bibliometric analysis of scholarly production: How great is the impact? Scientometrics 105, 1809–1831 (2015). https://doi.org/10.1007/s11192-015-1645-z
Furqan, A. C., Wardhani, R., Martani, D., & Setyaningrum, D. (2021). Financial reporting, public services and local executives’ re-electability in Indonesia. Cogent Business and Management, 8(1). https://doi.org/10.1080/23311975.2021.1939229
Government Regulation of the Republic of Indonesia Number 71 of 2020 concerning Government Accounting Standards (Peraturan Pemerintah Republik Indonesia Nomor 71 Tahun 2020 tentang Standar Akuntansi Pemerintahan). https://peraturan.bpk.go.id/Details/5095/pp-no-71-tahun-2010
Ibrani, E. Y., Faisal, F., Sukasari, N., & Handayani, Y. D. (2020). Determinants and consequences of internal auditor quality on regional government performance: An empirical investigation in Indonesia. Quality-Access to Success, 21(176), 87–92. https://www.scopus.com/inward/record.uri?eid=2-s2.0-85086268721&partnerID=40&md5=d13a2bf5779aaa753c2cc16ad99d19ed
Irwandi, S. A., & Pamungkas, I. D. (2020). Determinants of financial reporting quality: Evidence from Indonesia. Journal of International Studies, 13(2), 25–33. https://doi.org/10.14254/2071-8330.2020/13-2/2
Karlina., Lindrianasari., & Gamayuni, R. R. (2018). Determinant analysis of audit report lag in regional governments in Indonesia. International Journal of Scientific and Technology Research, 7(4), 105–110. https://www.scopus.com/inward/record.uri?eid=2-s2.0-85060169428&partnerID=40&md5=0a7e4c13c04c90e8a6af04f3cde96e89
KNKG. (2022). Pedoman umum governansi sektor publik Indonesia. https://knkg.or.id/wp-content/uploads/2022/06/PUGSPI-2022-LORES.pdf
Kusumawati, A., & Syamsuddin, S. (2018). The effect of auditor quality to professional skepticsm and its relationship to audit quality. International Journal of Law and Management, 60(4), 998-1008. https://doi.org/10.1108/IJLMA-03-2017-0062
Laupe, S., Saleh, F. M., Ridwan., & Mattulada, A. (2018). Factors influencing the financial disclosure of local governments in Indonesia. Academy of Accounting and Financial Studies Journal, 22(3), 1-9.
Linnenluecke, M., Marrone, M., & Singh, A. (2019). Conducting systematic literature reviews and bibliometric analyses. Australian Journal of Management, 45(2), 175–194. https://doi.org/10.1177/0312896219877678
Mardiasmo. (2018). Akuntansi sektor publik. Andi.
Muhtar., Arifin, T., & Sutaryo. (2021). Performance accountability in Indonesian local governments: Does monitoring really work? International Journal of Business and Society, 22(3), 1673–1692. https://doi.org/10.33736/ijbs.4329.2021
Muhtar., Sutaryo., & Sriyanto. (2018). Corruption in Indonesian local government: Study on triangle fraud theory. International Journal of Business and Society, 19(2), 536–552.
Musa, A. M. (2020). The existence of the state audit board of the Republic of Indonesia in the presidential system. International Journal of Entrepreneurship, 24(5), 1–9.
Ningsih, S. (2016). The antecedents of non-unqualified opinions of local governments financial statements: A study on counties and cities in East Java Province. Asian Journal of Accounting Research, 1(1), 16–27. https://doi.org/10.1108/AJAR-2016-01-01-B003
Nor, W., Hudaya, M., & Novriyandana, R. (2019). Financial statements disclosure on Indonesian local government websites: A quest of its determinant(s). Asian Journal of Accounting Research, 4(1), 112–128. https://doi.org/10.1108/AJAR-06-2019-0043
Pamungkas, B., Ibtida, R., & Avrian, C. (2018). Factors influencing audit opinion of the Indonesian municipal governments’ financial statements. Cogent Business and Management, 5(1), 1–18. https://doi.org/10.1080/23311975.2018.1540256
Pamungkas, B., Avrian, C., & Ibtida, R. (2019). Factors influencing audit findings of the Indonesian district governments’ financial statements. Cogent Business and Management, 6(1). https://doi.org/10.1080/23311975.2019.1673102
Probohudono, A. N., Payamta, P., & Hantoro, S. (2015). Determinants of audit risk assessment for governmental audits in Indonesia: A study of the national audit board of the Republic of Indonesia. Corporate Ownership and Control, 13(1), 379–388. https://doi.org/10.22495/cocv13i1c3p6
Raditya, T., Ermawati, E., Aswar, K., Andreas, A., & Panjaitan, I. (2022). Factors affecting the disclosure level of local government financial statements: Role of audit opinion. Investment Management and Financial Innovations, 19(3), 291–301. https://doi.org/10.21511/imfi.19(3).2022.24
Rahmatika, D. N. (2016). Determinant factor influencing the level of fraud and implication to quality of financial reporting (Research at local governments Indonesia). International Journal of Applied Business and Economic Research, 14(14), 861–879.
Rahmatika, D. N., & Yadiati, W. (2016). The influence of good governance, internal audit function and ethical work climate on the fraud level. International Journal of Economic Research, 13(4), 1909–1929.
Rakhman, F., & Wijayana, S. (2019). Determinants of financial reporting quality in the public sector: Evidence from Indonesia. International Journal of Accounting, 54(3). https://doi.org/10.1142/S1094406019500094
Ritonga, I. T., & Suyanto, S. (2022). Impacts of the Covid-19 pandemic on the audit of local government financial statements: experience from Indonesia. Public Money and Management, 42(6), 452–459. https://doi.org/10.1080/09540962.2021.1964770
Rustiarini, N. W., & Sunarsih, N. M. (2017). Factors influencing the whistleblowing behaviour: A perspective from the theory of planned behaviour. Asian Journal of Business and Accounting, 10(2), 187–214. https://www.scopus.com/inward/record.uri?eid=2-s2.0-85038439552&partnerID=40&md5=c974bdf594d53f157b64bbbb6d8a2776
Sudarma, M., & Kumalawati, L. (2022). Professional Considerations for Audit Risk in Creating Smart Governance in Indonesia. Australasian Accounting, Business and Finance Journal, 16(4), 64–82. https://doi.org/10.14453/aabfj.v16i4.05
Sutaryo., Sahari, S. B., Jakpar, S. B., & Balia, S. S. B. (2022). Timeliness of local government budgeting in Indonesia: Do internal audit function and political factors matter? International Journal of Economics and Management, 16(1), 65–81.
Sutopo, B., Wulandari, T. R., Adiati, A. K., & Saputra, D. A. (2017). E-government, audit opinion, and performance of local government administration in Indonesia. Australasian Accounting, Business and Finance Journal, 11(4), 6–22. https://doi.org/10.14453/aabfj.v11i4.2
Syam, M. A., Ghozali, I., Adam., & Merawati, E. E. (2021). The antecedents of audit quality: The input-process-output factors. Accounting, 7(6), 1275–1286. https://doi.org/10.5267/j.ac.2021.4.012
Tranfield, D., Denyer, D., & Smart, P. (2003). Towards a methodology for developing evidence-informed management knowledge by means of systematic review. British Journal of Management, 14(3), 207–222. https://doi.org/10.1111/1467-8551.00375
Yuniarta, G. A., & Purnamawati, I. G. A. (2020). Key elements of local government transparency in new public governance. Problems and Perspectives in Management, 18(4), 96–106. https://doi.org/10.21511/ppm.18(4).2020.09
Zainudin, A. D. P. A., Aswar, K., Lastiningsih, N., Sumardjo, M., & Taufik, T. (2021). Analysis of potential factors influencing audit quality: The moderating effect of time budget pressure. Problems and Perspectives in Management, 19(4), 519-529. https://doi.org/10.21511/ppm.19(4).2021.42
Downloads
Submitted
Accepted
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara is licensed under
a Creative Commons Attribution-ShareAlike 4.0 International License
