Systematic Literature Review: Prinsip Audit Sektor Publik Dalam Mewujudkan Akuntabilitas dan Value For Money pada Lembaga Pemerintah
DOI:
https://doi.org/10.55606/jebaku.v6i2.7332Keywords:
Accountability, Good Governance, Government Performance, Public Sector Audit, Value for MoneyAbstract
Accountable state financial management requires oversight mechanisms that go beyond mere compliance and focus on the efficiency and effectiveness of public resource utilization. This study aims to synthesize findings from previous research on public sector audit principles in realizing accountability and value for money within government institutions. The method employed is a Systematic Literature Review (SLR) with a selection process guided by the PRISMA protocol. Out of 309 identified articles, 15 met the inclusion criteria and served as the primary sources of analysis. The findings reveal three dominant themes: accountability and audit quality, value for money and government performance, and audit capacity and innovation. Accountability is proven to act as a mediator between financial reporting quality and public organizational performance. The application of economy, efficiency, and effectiveness principles in audit practice promotes more rational and impactful budget management. Digital transformation through the adoption of artificial intelligence and continuous audit has significantly expanded the scope of oversight. This study affirms that strengthening auditor capacity and embracing technological adoption are key prerequisites for the effectiveness of public sector auditing in the modern era.
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