The evolution of Indonesian SAI maturity: Oversight, insight, and foresight functions of health-themed performance audits

The evolution of Indonesian SAI maturity: Oversight, insight, and foresight functions of health-themed performance audits

The maturation of Supreme Audit Institutions varied considerably across countries, shaped by numerous factors influencing their development trajectory. This research examines the evolutionary maturation of the health sector performance audits conducted by Badan Pemeriksa Keuangan (BPK), distinguish...

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Bibliographic Details
Main Authors: Nico Andrianto, J Basuki, R. Luki Karunia, Nurliah Nurdin
Format: Article
Language:English
Published: Badan Pemeriksa Keuangan Republik Indonesia 2024-12-01
Series:Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara
Subjects:
maturity of SAI
performance audit
new public management
sustainable development goals
Online Access:https://jurnal.bpk.go.id/TAKEN/article/view/1691
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