Public Audit and Governance Quality in Decentralized Systems: The Case of Indonesia

View Full Paper

Ask AI

Bookmark

Authors

Discussion

Analysis reveals compliance impacts audit ratings in Indonesian local governments, highlighting need for improved performance audits.

Audit ratings improved with better compliance and clear financial disclosures, while legal violations lowered quality.
Unqualified Audit Opinions were common, yet governance weaknesses persisted across various local governments.
Trend analysis and regression applied to five years of national audit data showed significant findings.
Stronger performance audits are recommended to enhance the evaluation of audit opinions and governance quality.

Siahay et al. (2025) studied this question.

View Full Paper

Ask AI

Bookmark