SCOPE OF AUDITING ON THE QUALITY OF CONTENT IN THE INDONESIAN EXTERNAL PUBLIC SECTOR AUDITING REPORTS

다국어 초록 (Multilingual Abstract)

This research was undertaken through a comprehensive examination of the scope of auditing on the quality of information and of the factors influencing the quality of external public sector auditing reports provided by the Indonesian State Audit Institution (BPK). This study also made comparison between pre- and post-audit reform and applied qualitative methods. The study revealed that Indonesia’s executive branch has historically neglected the roles and functions of BPK. The Indonesian government has reformed laws related to public sector auditing. In situations where the Indonesian government needs immediate reform, BPK has been attempting to improve its audit performance to provide better scope of auditing for the quality of public administration. Towards this end,this study suggests recommendations for BPK to propose judicial reviews of legal aspects of auditing tax revenues and to pay more attention to the implementation of performance auditing for better public administration.

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