Public sector performance auditing in a political hegemony: A case study of Indonesia

Debate over public-sector auditors’ independence has focused largely on Western developed democracies. Drawing Gramsci's theory of hegemony, this study explores how the political hegemony and ideology influence audit quality in a developing country, Indonesia. In contrast to widely accepted belief that is guaranteed by legislature, argues active intervention undermines thus impairs quality. The study's document analysis in-depth interviews conducted with technical controllers, supervisors investigators at Supreme Audit Institution Indonesia reveal cognition. This enhances understanding supported imperium, ruling-class psychology spheres influence, substantially erodes constitutive role, giving rise concerns about value for taxpayers’ money effectiveness efficiency.