Impact of Performance Audit on Public Organisations: \nThe Study of The Indonesian Central Government
Why this work is in the frame
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Bibliographic record
Abstract
Compared to the traditional financial and compliance audit, performance audit is a relatively new innovation that emerges amidst the escalating concern to public accountability. Government corruption, Economic distress, and public service inefficiency are considered as the catalyst that motivates the general public to demand better performance and greater accountability in the public sector. One instrument to fulfil the public demand is by implementing the performance audit. The practice of performance audit in Indonesia was mandated to Badan Pemeriksa Keuangan (BPK) that act as the Indonesian Supreme Audit Organisation. Since the performance audit has been performed in Indonesia in since two decades ago the study will try to examine to what extent the performance audit has generated impact to the audited organisation namely the Economic Ministries in Indonesia. The study limits the performance audit period conducted from 2012-2017. The impact was measured using the perceptions of staff of the audited organisation which captured using survey instrument employing a five-category Likert-type scale. A total of 75 questionnaires were distributed and 51 feedback was received and considered valid. The findings of the study are quite surprising since it displayed a significant impact was experienced by the auditees. The results substantially differ with the prior research conducted in the context of Pan-Canadian and Scandinavian public sector which only shows trivial and minimal impact. Although the auditees perception considered to be more objective, it should also be considered as the study limitation since there is a possibility of the respondents to embellish the fact with the tendency to minimise or maximise the influence that auditors might have on them. Since the study of measurement of performance audit impact on the public organisation is not widely available, this study will enrich the literature of performance audit especially in the context of the Indonesian public sector. \n \n \nKeywords: public sector, performance audit, impact of performance audit, survey, Badan Pemeriksa Keuangan; Supreme Audit Organisation, Indonesia.
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Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.001 |
| Meta-epidemiology (narrow) | 0.001 | 0.001 |
| Meta-epidemiology (broad) | 0.001 | 0.001 |
| Bibliometrics | 0.001 | 0.002 |
| Science and technology studies | 0.000 | 0.001 |
| Scholarly communication | 0.000 | 0.000 |
| Open science | 0.003 | 0.001 |
| Research integrity | 0.000 | 0.001 |
| Insufficient payload (model declined to judge) | 0.006 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it