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All Journal International Journal of Renewable Energy Development Briliant: Jurnal Riset dan Konseptual The Indonesian Journal of Public Administration (IJPA) Publikauma : Jurnal Administrasi Publik Universitas Medan Area Syntax Literate: Jurnal Ilmiah Indonesia Sawala : Jurnal Administrasi Negara Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Owner : Riset dan Jurnal Akuntansi JAKP (Jurnal Administrasi dan Kebijakan Publik) Journal of Humanities and Social Studies Restorica: Jurnal Ilmiah Ilmu Administrasi Negara dan Ilmu Komunikasi JPSI (Journal of Public Sector Innovations) Al-Manhaj: Jurnal Hukum dan Pranata Sosial Islam Ministrate: Jurnal Birokrasi dan Pemerintahan Daerah Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Journal of Management and Administration Provision Journal of Public Representative and Society Provision Eduvest - Journal of Universal Studies Jurnal Ilmiah Ekotrans & Erudisi (JIEE) Jurnal Ad'ministrare: Jurnal Pemikirian Ilmiah dan Pendidikan Administrasi Perkantoran Jurnal Ilmiah Administrasi Publik Lentera Negeri
Roy Valiant Salomo
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Religion Aerospace Engineering Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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Public sector audit recommendations: a systematic literature review based on scopus and google scholar Haryanto, Hari; Kurniawan, Teguh; Salomo, Roy Valiant
Lentera Negeri Vol. 7 No. 1 (2026): Lentera Negeri
Publisher : Indonesian Institute For Counseling, Education and Therapy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/991720

Abstract

This study conducts a Systematic Literature Review (SLR) on public sector audit recommendations using the PRISMA framework. From an initial pool of approximately 730 articles, a total of 60 articles (30 Scopus and 30 Google Scholar) published between 2000 and 2025 were selected based on predefined criteria. However, no formal quality appraisal was conducted; thus, the findings reflect aggregated evidence rather than weighted conclusions. Thematic analysis identifies five dominant themes: follow-up effectiveness, determinants of implementation, corruption prevention, the role of Supreme Audit Institutions (SAIs), and performance auditing. These themes emerged from recurring patterns across studies. The findings indicate that audit recommendation follow-up is predominantly associated with improvements in financial reporting quality and public accountability, although some studies report null or context-dependent results. Institutional factors particularly leadership commitment, auditor competence, and audit independence are key determinants. While international and Indonesian studies show broadly similar patterns, the dominance of Indonesian evidence limits generalizability. This review provides a structured synthesis but should be interpreted as indicative rather than causal.
Co-Authors Abdul Rasyid Sahar Abidin, Mohammad Zainul Adam, Mardi Ade Afrilia Ardinda Adha, Alifia Nadhira Aditia, Oktora Agung Budiono Anggraini, Dewi Yulia Ardinda, Ade Afrilia Bakri, Muhammad Rafi Fitriyani, Aliyyah Damar Fuat, Mohammad Agus Haryanto, Hari Haula Rosdiana Husin Ali Hutahaean, Santi Marlina Imaduddin, Imaduddin Irviana, Claudia Nuke Isman, Muhammad Herdyan Sukmana Isman, Muhammad Herdyan Summana Nainggolan, Agus T. Nisa, Nida Khoirun Ompusunggu, Sensia Gibsi Pinggar Hawa Purwosusanto, Lilik Rahayu, Amy Y. S. Riady, Yasir Riswanti, Riyani Shofiyani, Amalia Siska Surya Hasnita Teguh Kurniawan Tsani, Tiara Wanisa, Zahra