Menilai Akuntabilitas Publik Melalui Audit Berbasis Kinerja: Systematic Literature Review
DOI:
https://doi.org/10.55606/jebaku.v6i2.7345Keywords:
Performance-Based Auditing, Public Accountability, Public Governance, Systematic Literature Review, Value for MoneyAbstract
This study aims to analyze the development of research on public accountability through performance-based auditing using a Systematic Literature Review (SLR) approach. The review focuses on three main aspects: research trends, dominant themes, and the contribution of performance-based auditing to accountability, public program evaluation, and value for money. The study employed a descriptive qualitative approach guided by the PRISMA 2020 framework. The selection process involved the stages of identification, screening, eligibility assessment, and inclusion, resulting in 15 relevant empirical articles published between 2021 and 2025, excluding review articles. The findings indicate that research on performance-based auditing has increased significantly since 2023, shifting from an administrative compliance orientation toward a stronger emphasis on outcomes, public value, and governance. Five major themes dominate the literature: the development of auditing methodologies, institutional challenges, internal control and fraud prevention, accountability and transparency, and value for money. The review further demonstrates that performance-based auditing plays a crucial role in evaluating the effectiveness of public programs, identifying high-risk areas, strengthening accountability, and promoting more efficient, economical, and effective budget management. Therefore, performance-based auditing can be regarded as a strategic instrument for improving public sector governance and enhancing the quality of public service delivery.
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