INTERNAL AUDIT FUNCTION AND PUBLIC SERVICE QUALITY: EVIDENCE FROM INDONESIAN LOCAL GOVERNMENTS

IF 0.2 Q4 PUBLIC ADMINISTRATION

Voprosy Gosudarstvennogo i Munitsipalnogo Upravleniya-Public Administration Issues Pub Date : 2022-01-01 DOI:10.17323/1999-5431-2022-0-5-110-133

S. Sutaryo, S. Sahari, Shaharudin Jakpar, Sophee Sulong Balia

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引用次数: 6

Abstract

This study investigates the role of local government internal audit function maturity and expertise in supervising local government public service quality. We use secondary data from all local governments in Indonesia for the 2016-2019 fiscal year that generates panel data with 1934 observations, analyzed with panel data regression. Local governments in Indonesia have a good average quality of public services. In most tests, we evidence the positive effect of local government internal audit function maturity and expertise on public service quality. Internal audit function maturity is the strongest contributor, while expertise supports the audit process to achieve higher public service quality. Our study provides implications for local government supervision that should be maximized through internal audit function to achieve good quality public services, by developing proper internal auditor programs of the Financial and Development Supervisory Agency (BPKP). The local government should also have a proper budget allocation for public service. The adoption of information technology should also be optimized in public service implementation and supervision. Finally, our study brings significant novelty to public service and internal audit literature in Indonesia by providing one of the first comprehensive studies covering all Indonesian local governments.

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内部审计职能与公共服务质量:来自印尼地方政府的证据

本研究探讨了地方政府内部审计职能成熟度和专业知识在监督地方政府公共服务质量中的作用。我们使用了2016-2019财政年度印度尼西亚所有地方政府的二手数据，生成了1934年观测数据的面板数据，并通过面板数据回归进行了分析。印尼地方政府的公共服务平均质量较好。在大多数测试中，我们都证明了地方政府内部审计职能成熟度和专业知识对公共服务质量的积极影响。内部审计职能成熟度是最大的贡献者，而专业知识支持审计过程实现更高的公共服务质量。我们的研究为地方政府监督提供了启示，通过制定适当的金融和发展监督局(BPKP)内部审计计划，通过内部审计功能最大限度地发挥地方政府监督的作用，以实现高质量的公共服务。地方政府也应该有适当的公共服务预算拨款。在公共服务实施和监督方面，也要优化信息技术的应用。最后，我们的研究为印度尼西亚的公共服务和内部审计文献带来了显著的新颖性，提供了涵盖所有印度尼西亚地方政府的首批综合研究之一。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Voprosy Gosudarstvennogo i Munitsipalnogo Upravleniya-Public Administration Issues PUBLIC ADMINISTRATION-

CiteScore

1.10

自引率

33.30%

发文量

期刊介绍： PUBLIC ADMINISTRATION ISSUES is a scientific peer-reviewed journal published by the National Research University High School of Economics (NRU HSE).The journal is published quarterly in Russian, and contains original articles by Russian and foreign authors. In addition, a special English language issue containing original articles by Russian and foreign authors has been published since 2014. The editorial board consists of leading Russian and foreign scientists in the field of public administration as well as prominent practitioners. The journal is indexed in the international databases: Scopus, RePEc, EBSCOand the Russian Science Citation Index (RSCI) on the platform of Web of Science. In addition, the journal is on the list of key peer-reviewed scientific journals and publications that the Higher Certification (Attestation) Commission in the RF Education Ministry recommends for publishing the main scientific results of theses for PhD and doctoral degrees in Economics, Sociology and Law. The journal focuses on the following subject areas: − Current theories of public administration. − Theoretical fundamentals of economic and social policy − Factors and Assessment of efficiency in public and municipal administration. − Innovations in the system of public and municipal administration. − Planning and forecasting in the system of public and municipal administration. − Staff of the state and municipal service. Management of personnel in public and municipal bodies and in organizations of the public sectors. − Financial, logistical and information resources of the state and municipalities. − Public service. − Functional features of public sector organizations. − Partnership of the state and municipalities with nongovernmental nonprofit organizations. Economic and administrative challenges facing “third sector.” - Development of education programs on public administration.