Examining the efforts of government Internal Supervisory Apparatus (APIP) in enhancing bureaucratic reform, organizational integrity, and risk management: An efficiency analysis

Ardianto, A., Anridho, N., Ngelo, A. A., Ekasari, W. F., & Haider, I. (2023). Internal audit function and investment efficiency: Evidence from public companies in Indonesia. Cogent Business and Management, 10(2). https://doi.org/10.1080/23311975.2023.2242174 Association of Certified Fraud Examiners. (2022). Occupational Fraud 2022: A REPORT TO THE NATIONS ®. Avkiran, N. K. (2001). Investigating technical and scale efficiencies of Australian Universities through data envelopment analysis. In Socio-Economic Planning Sciences (Vol. 35). Banker, R. D., Charnes, A., & Cooper, W. W. (1984). Some models for estimating technical and scale inefficiencies in data envelopment analysis. In Source: Management Science (Vol. 30, Issue 9). Baum, A., Hodge, A., Mineshima, A., Moreno Badia, M., & Tapsoba, R. (2017). Can they do it all? Fiscal Space in Low-Income Countries. Benazić, A. (2012). Measuring efficiency in the Croatian customs service: a data envelopment analysis approach. 36(2), 139–178. https://doi.org/10.3326/fintp.36.2 Bento, R. F., Mertins, L., & White, L. F. (2018). Risk management and internal control: A study of management accounting practice. In Advances in Management Accounting (Vol. 30, pp. 1–25). Emerald Group Publishing Ltd. https://doi.org/10.1108/S1474-787120180000030002 Charnes, A., Cooper, W., & Rhodes, E. (1978). Measuring the efficiency of decision making units. In Company European Journal of Operational Research (Vol. 2). Diamond, J. (2002). The role of internal audit in government financial management: An international perspective International Monetary Fund. Emrouznejad, A., & Yang, G. liang. (2018). A survey and analysis of the first 40 years of scholarly literature in DEA: 1978–2016. Socio-Economic Planning Sciences, 61, 4–8. https://doi.org/10.1016/j.seps.2017.01.008 Hay, D., & Cordery, C. (2018). The value of public sector audit: Literature and history. Journal of Accounting Literature, 40, 1–15. https://doi.org/10.1016/j.acclit.2017.11.001 Internal Audit Foundation. (2017). Internal Audit Capability Model (IA-CM) For The Public Sector. Jeppesen, K. K. (2019). The role of auditing in the fight against corruption. British Accounting Review, 51(5). https://doi.org/10.1016/j.bar.2018.06.001 Keskinen, M., & Tarwireyi, R. C. (n.d.). Automation and the transformation of the audit process A qualitative research on the impact of automation on the audit process. Kruger, H. A., Steyn, P. J., & Kearney, W. (2002). Determinants of internal audit efficiency. South African Journal of Business Management, 33(3), 53–62. https://doi.org/10.4102/sajbm.v33i3.705 Le, T. T., Nguyen, T. M. A., Do, V. Q., & Ngo, T. H. C. (2022). Risk-based approach and quality of independent audit using structure equation modeling – Evidence from Vietnam. European Research on Management and Business Economics, 28(3). https://doi.org/10.1016/j.iedeen.2022.100196 Liou, K. T. (2017). Government reform, public governance, and Chinese economic development. Journal of Chinese Governance, 2(3), 255–270. https://doi.org/10.1080/23812346.2017.1342871 Park, H. S., & Kim, D. (2019). Efficiency analysis of East Asian zinc smelters and the effects of capacity and bonus zinc on efficiency. Journal of Open Innovation: Technology, Market, and Complexity, 5(1). https://doi.org/10.3390/joitmc5010004 Paterson, A. S., Changwony, F., & Miller, P. B. (2019). Accounting control, governance and anti-corruption initiatives in public sector organisations. In British Accounting Review (Vol. 51, Issue 5). Academic Press. https://doi.org/10.1016/j.bar.2019.100844 Peraturan Badan Pengawasan Keuangan Dan Pembangunan Nomor 8 Tahun 2021 Tentang Penilaian Kapabilitas Aparat Pengawasan Intern Pemerintah Pada Kementerian/ Lembaga/ Pemerintah Daerah (2021). Peraturan Kepala Badan Pengawasan Keuangan Dan Pembangunan Nomor 5 Tahun 2021 Tentang Penilaian Maturitas Penyelenggaraan Sistem Pengendalian Intern Pemerintah Terintegrasi Pada Kementerian/Lembaga/Pemerintah Daerah (2021). Peraturan Kepala Badan Pengawasan Keuangan Dan Pembangunan Nomor 6 Tahun 2015 Tentang Grand Design Peningkatan Kapabilitas Aparat Pengawasan Intern Pemerintah Tahun 2015-2019 (2015). Peraturan Menteri Dalam Negeri Nomor 15 Tahun 2023 Tentang Pedoman Penyusunan Anggaran Pendapatan Dan Belanja Daerah Tahun Anggaran 2024 (2023). Peraturan Menteri Dalam Negeri Nomor 27 Tahun 2021 Tentang Pedoman Penyusunan Anggaran Pendapatan Dan Belanja Daerah Tahun Anggaran 2022 (2021). Peraturan Menteri Dalam Negeri Nomor 33 Tahun 2019 Tentang Pedoman Penyusunan Anggaran Pendapatan Dan Belanja Daerah Tahun Anggaran 2020 (2019). www.peraturan.go.id Peraturan Menteri Dalam Negeri Nomor 64 Tahun 2020 Tentang Pedoman Penyusunan Anggaran Pendapatan Dan Belanja Daerah Tahun Anggaran 2021 (2020). Peraturan Menteri Dalam Negeri Nomor 84 Tahun 2022 Tentang Pedoman Penyusunan Anggaran Pendapatan Dan Belanja Daerah Tahun Anggaran 2023 (2022). www.peraturan.go.id Peraturan Menteri Pendayagunaan Aparatur Negara Dan Reformasi Birokrasi Nomor 26 Tahun 2020 Tentang Pedoman Evaluasi Pelaksanaan Reformasi Birokrasi (2020). Peraturan Menteri Pendayagunaan Aparatur Negara Dan Reformasi Birokrasi Nomor 90 Tahun 2021 Tentang Pembangunan Dan Evaluasi Zona Integritas Menuju Wilayah Bebas Dari Korupsi Dan Wilayah Birokrasi Bersih Dan Melayani Di Instansi Pemerintah (2021). Postula, M., Irodenko, O., & Dubel, P. (2020). Internal Audit as a Tool to Improve the Efficiency of Public Service. In European Research Studies Journal: Vol. XXIII (Issue 3). Pradeep, P., Bilal, P., Khan2, M., & Kachwala3, T. (2020). Data Envelopment Analysis-Is BCC model better than CCR model? Case of Indian Life Insurance companies. NMIMS Management Review, XXXVIII(1). R. Ramanathan. (2003). An introduction to data envelopment analysis. Saptono, P. B., & Purwanto, D. (2022). Factors causing the ineffectiveness of Good Corporate Governance in preventing Corruption in State-Owned Enterprises. Integritas : Jurnal Antikorupsi, 8(1), 77–94. https://doi.org/10.32697/integritas.v8i1.870 Sekaran, U., & Bougie, R. (2016). Research Methods for Business: Vol. Seventh Edition. www.wileypluslearningspace.com Shaikh, H., Jokhio, M. U., Maher, Z. A., Chandio, S., Bin Abdullah, M. M., Raza, A., Salam, S., & Shah, A. (2018). Beyond traditional audits: The implications of information technology on auditing. International Journal of Engineering and Technology(UAE), 7(2), 5–11. https://doi.org/10.14419/ijet.v7i2.34.13897 Tarjo, T., Vidyantha, H. V., Anggono, A., Yuliana, R., & Musyarofah, S. (2022). The effect of enterprise risk management on prevention and detection fraud in Indonesia’s local government. Cogent Economics and Finance, 10(1). https://doi.org/10.1080/23322039.2022.2101222 The Financial and Development Supervisory Board. (2022). Laporan Kinerja Badan Pengawasan Keuangan dan Pembangunan Tahun 2022. Turner, M., Prasojo, E., & Sumarwono, R. (2022). The challenge of reforming big bureaucracy in Indonesia. Policy Studies, 43(2), 333–351. https://doi.org/10.1080/01442872.2019.1708301 Undang-Undang Nomor 17 Tahun 2003 Tentang Keuangan Negara (2003). van Brenk, H., Renes, R., & Trompeter, G. M. (2022). Auditing in the public interest: Reforming the profession by building on the strengths of the existing accounting firms. Critical Perspectives on Accounting, 83. https://doi.org/10.1016/j.cpa.2020.102184 Yudha, A., Tri, W., Sari, G., Timotius, A., Partohap, H., Dewantara, W., Anis, S., Dicky, W., Alfarisi, A., Ayu, B., Ganther, S., Ariotejo, R., Kuningan, J., & Kav, P. (2021). Laporan Survei Penilaian Integritas 2021. www.kpk.go.id Yustia, D. A., & Arifin, F. (2023). Bureaucratic reform as an effort to prevent corruption in Indonesia. Cogent Social Sciences, 9(1). https://doi.org/10.1080/23311886.2023.2166196