Public Sector Audit Reports in Indonesia: The Issue of Publication and Its Impact on Improving Transparency and Public Accountability

Septiana Dwiputrianti
National Institute of Public Administration, Indonesia

BPK (Badan Pemeriksa Keuangan) is the Indonesian Supreme Audit Institution (SAI), and its reporting practices are of great importance in helping determine the quality of government in what is one of the world’s largest effective democracies.  This article reports briefly on the evolution of those practices, and analyses the results of a survey of auditors, MPs at central and local levels of government, and auditees (public sector employees subject to audit) aimed at assessing the views of all these groups about the effectiveness of BPK reporting today.