Evaluation of the Implementation of the Principal Inspectorate’s Role of Agency X in the Performance Audit

Authors

DOI:

https://doi.org/10.14414/tiar.1525441

Keywords:

APIP’s Role in Performance Audit, Improving APIP Capabilities

Abstract

A gap exists between the Regulation of the Financial and Development Supervisory Agency (BPKP) Number 8 of 2021 and the implementation of the Principal Inspectorate’s role of Agency X in the Performance Audit of Activity X. In contrast, the agency’s target to achieve capability level 4 within the next four years underscores the importance of research that aims to evaluate the implementation of the role of Irtama of Agency X in the Performance Audit of Activity X based on BPKP Regulation Number 8 of 2021 and to provide recommendations for improvement to enhance its capability level to level 4. The research employs a qualitative evaluation case study approach. Secondary data were obtained from qualitative document instruments, while primary data were collected through interviews and questionnaires. It examines the perspectives of auditors, auditees, and BPKP evaluators. The results indicate that Irtama of Agency X implemented only 9 of 16 statement fulfillment items at Level 3 (56.5%) and none at Level 4 (0%). The implications suggest that Agency X should promptly develop a risk management framework, and the Principal Inspectorate of Agency X should prepare its annual plan based on Agency X’s risk management, revise the performance audit guidelines, and ensure that the performance audit results generate 3E findings.

Author Biographies

Khairunnisa, Department of Accounting, Faculty of Economics and Business, Universitas Indonesia,

Khairunnisa is an student in Accounting Magister, Universitas Indonesia. She graduated from bachelor’s degree in Statistical Computing at Sekolah Tinggi Ilmu Statistik (Now: Politeknik Statistika STIS) (2015). Her previous research when bachelor’s degree about MuriaSTAT Statistics Application Development: Classification Module (Logistic Regression, Linear Discriminant Analysis, K-Nearest Neighbors, and Support Vector Machine) as an R front-end. But, her current research interests are Audit and Public Sector Accounting. She is an LPDP awardee PK 233 and she can be reached at khairunnisa225@gmail.com  or  ORCID (0009-0006-1178-2089).

Dyah Setyaningrum, Department of Accounting, Faculty of Economics and Business, Universitas Indonesia,

Dyah Setyaningrum is a full-time lecturer in the Department of Accounting, Faculty of Economics and Business, Universitas Indonesia, where she earned her bachelor's degree in Accounting (1995), master's degree in Finance and Financial Management Services (1999), and doctor's degree in Accounting (2015). Her research interests include Public Sector Accounting, Governance, Management Accounting, and Accounting Education, with several publications in national and international journals. She is also an author of textbooks such as "Akuntansi Pemerintahan Daerah", "Akuntansi dan Manajemen Zakat", and "Panduan Praktis Perpajakan Usaha Mikro, Kecil, dan Menengah". For further information, she can be reached at dsetyani@ui.ac.id or via her Google Scholar profile https://scholar.google.com/citations?user=-joS-9cAAAAJ&hl=id&oi=ao and ORCID (0000-0001-7295-8478).

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Vol 15 No 2 (2025)

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Submitted

2025-11-17

Accepted

2026-01-07

Published

2026-01-19

How to Cite

Khairunnisa, & Setyaningrum, D. . (2026). Evaluation of the Implementation of the Principal Inspectorate’s Role of Agency X in the Performance Audit. The Indonesian Accounting Review, 15(2), 207-224. https://doi.org/10.14414/tiar.1525441

Issue

Vol. 15 No. 2 (2025): July - December 2025

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Articles

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How to Cite

Khairunnisa, & Setyaningrum, D. . (2026). Evaluation of the Implementation of the Principal Inspectorate’s Role of Agency X in the Performance Audit. The Indonesian Accounting Review, 15(2), 207-224. https://doi.org/10.14414/tiar.1525441