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«Public Administration Issues» Journal,

Post. address:
National Research University
Higher School of Economics
20 Myasnitskaya Str., Moscow 101000, Russian Federation
Location address:
of. 307, 4/2, Slavyanskaya sq., Moscow 109074, Russian Federation

Tel./fax: 7 (495) 772-95-90, ext. 12631

E-mail: vgmu@hse.ru 

Science Index rating

32nd place in the SCIENCE INDEX
for 2019 (more than 4000 journals)
Russian Science Citation Index

two-year impact factor for 2019: 2,631
(the citation of all sources)

Russian Science Citation Index
five-year impact factor for 2019: 1,725

Ten-year h-index 2019: 31

 

Journal's Indexing

Scopus




Research and educational journal
Published quarterly since 2007
ISSN 1999-5431
E-ISSN 2409-5095

Sutaryo Sutaryo1, Salawati binti Sahari2, Shaharudin bin Jakpar3, Sophee Sulong bin Balia4
  • 1 Ph.D., Student; Junior Lecturer, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia, Jalan Datuk Mohammad Musa 94300, Kota Samarahan, Sarawak, Malaysia.
  • 2 Ph.D., Senior Lecturer, Faculty of Economics and Business, University Malaysia Sarawak, Malaysia., Jalan Datuk Mohammad Musa 94300, Kota Samarahan, Sarawak, Malaysia.
  • 3 Associate Professor, Faculty of Economics and Business, University Malaysia Sarawak, Malaysia, Jalan Datuk Mohammad Musa 94300, Kota Samarahan, Sarawak, Malaysia.
  • 4 Ph.D., Senior Lecturer, Faculty of Economics and Business, University Malaysia Sarawak, Malaysia, Jalan Datuk Mohammad Musa 94300, Kota Samarahan, Sarawak, Malaysia.

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

2022. No. 5. P. 110–133 [issue contents]

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.

Citation: Sutaryo, S., Sahari, S., Jakpar, S. and Balia, S.S. (2022) ‘Internal audit function and public service quality: Evidence from Indonesian local governments’, Public Administration Issues, 5 (Special Issue I, electronic edition), pp. 110-133 (in English).
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ISSN 1999-5431
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