Analysis of Stakeholder Perspective on the Implementation of Public Participatory Audit in Indonesia

Authors

  • Hardini Lestiani Hernusa Institut Bisnis dan Informatika Kesatuan, Bogor

Keywords:

accountability, stakeholder, public participatory audit, supreme audit institution, non-governmental organization

Abstract

Abstract
The purpose of this research is to observe and explore the perceptions of stakeholders regarding public
participatory audit implementation in Indonesia, to give input for Supreme Audit Board of Republic of Indonesia,
and to enhance accountability and transparency in Indonesia. Research methodology used in this study is mixed
method sequential study with place and duration of study is in Jakarta, from Febr to Dec 2021. In the beginning
step, document review designate the perceptions of stakeholders regarding public participatory audit
implementation in Indonesia. In the following step, Focus Group Discussions (FGD) were conduct to observe and
explore these perceptions in depth. The implication of this study are to give a basic foundation in form of a
guideline to implement public participatory audit in Indonesia. Researcher try to formulate the study according to
article by Ashton (1998).

Keywords : accountability, stakeholder, public participatory audit, supreme audit institution, non-governmental
organization

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Published

2021-12-25