The Implementation of The Audit Planning of The Performance Audit Within Democratic System in Indonesia

The reform era of Indonesia has brought changes in various fields. One of the changes that have been made is the state financial policy, included the policy of the audit for the management of the state financial. Amendments of Constitution 1945 have repositioned the role of Badan Pemeriksa Keuangan (BPK) as supreme audit institution (SAI). This paper analyzed implementation of the role of BPK especially in their performance audit in a democratic system. This paper used data from interviews with internal and external parties from BPK and utilizes the framework of democratic governance. This paper showed that the development of BPK institutions has followed the institutional maturity level of supreme audit institution. In the recent years, performance audit began to develop and enter into various areas of government. The democratic aspect that can be disclosed was in the input phase especially in the audit planning where BPK partially considered outsider input. The performance audit in democratic governance is potential to be developed especially with the strong political will of the leaders of BPK.