THE POTENTIAL FOR IMPLEMENTING PUBLIC PARTICIPATION AUDITS: PROCESS STAGES, ENABLING FACTORS, AND CHALLENGES IN INDONESIA
THE POTENTIAL FOR IMPLEMENTING PUBLIC PARTICIPATION AUDITS: PROCESS STAGES, ENABLING FACTORS, AND CHALLENGES IN INDONESIA

Summary/Abstract: This study examines how enabling factors--regulation, leadership, institutional capacity and civil society organizations (CSO) involvement--influence the planning, implementation and reporting stages of Public Participation Audits (PPA), and how these stages contribute to overall audit effectiveness in Indonesia, where PPA implementation remains underdeveloped despite existing regulatory frameworks. A mixed-methods approach was employed, integrating quantitative survey data from 442 auditors of the Supreme Audit Institution of Indonesia and 155 CSO representatives with qualitative interviews and focus group discussions. The findings highlight the importance of institutional readiness and early-stage stakeholder collaboration, particularly at the planning stages, in strengthening PPA processes and enhancing overall audit effectiveness. This study is limited by its focus on the Indonesian Supreme Audit Institution and a selected group of CSOs, as well as by the assumption of linear relationships within the structural model. This research contributes novel empirical evidence by linking institutional and participatory dimensions to the effectiveness of public participation audits in the Indonesian public sector context. The findings provide actionable guidance for strengthening inclusive public participatory audit frameworks through regulatory alignment, leadership commitment, institutional capacity-building and structured collaboration with CSOs.

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