ANALYSIS OF ACTOR NETWORK IN THE DEVELOPMENT OF PERFORMANCE AUDIT POLICY IN BPK RI

• Main Author: Hadiwibawa, Arief
• Format: Theses
• Language: Indonesia
• Online Access: https://digilib.itb.ac.id/gdl/view/79627
• Institution: Institut Teknologi Bandung

Development is essentially an improvement and change for the better from the previous condition. In any development related discussion, governance is an aspect of major concern. A good governance is identical to good development management, which can support effective administration, accountability and transparency. Literatures reveal that good governance affects the development of a country. Accountability is a key element in the principles of good governance. One of the requirements for good governance is to ensure accountability. In the context of public sector governance, audits conducted by state agencies play an important role in ensuring accountability. In Indonesia, BPK RI is authorised to audit the government in accordance with its role as the government's external audit institution. One of the type of audit conducted by BPK RI is a Performance Audit which is a tool used to assess activities or activity processes in the hope of increasing accountability and providing impact and improvement. In the context of performance audit as a policy product of governance activities, the development of performance audit at BPK RI has experienced a series of dynamics in its process and involved many factors that are participatory in nature. This relates to the central concerns in governance studies that the agents involved in collective action, the values and interests of the agents, the interactions between the agents, and the effects of the collective action on the agents. It is interesting to study how the development of performance audit policy is viewed from the perspective of the network of related actors and associations that are intertwined in the network as a result of social interaction. Studies related to the development of performance audits have been carried out but revolve around the methodology and practice of the audit itself, while research with a focus on actor network analysis has not been carried out much. In order to understand the overview of relationships between actors and the effects that arise in the network of relationships, this research seeks to describe this in the perspective of Actor-Network Theory. Using a qualitative case study research method and Actor-Network Theory approach, this research analyses the network of actors circulating in the process of performance audit policy development at BPK RI as well as the effects and relationships that arise. The results showed that the production process of performance audit policy at BPK RI experienced a dynamic development. In the process, there are various transformations and shifts that involve human and non- human actors. It is a process composed of the actions of various actors in a heterogeneous network topology. It involves technical aspects such as legislation and foreign funding activities. The development of performance audit policies at BPK RI is not only initiated by local actors but has involved global actors from the beginning, thus showing that there is influence from the global level in the policies produced, the networks formed also produce power relations effects and the presence of social structures or social orders. In addition, analysis using ANT shows how policies can continue to move and change as interactions between actors who are related and associated within and outside the network. It also shows that policy formation can involve a variety of actors and networks that can affect the substance of the policy production itself. For this reason, in the policy production process it is important to pay attention to the heterogeneous associations that emerge and are formed and formed as well as the translations that occur to be reflected in order to achieve policy implementation objectives. Further research can be expanded with objects in other agencies in order to provide a richer picture of the development of performance audits in Indonesia.