Peran Strategis Supreme Audit Institution dalam Mengawal SDGs: Sebuah Tinjauan Literatur Sistematis
DOI:
https://doi.org/10.54259/akua.v5i2.7385Kata Kunci:
Public Sector Audit, Supreme Audit Institution, Sustainability Audit, Sustainable Development GoalsAbstrak
Penelitian ini mengkaji bagaimana peran Supreme Audit Institutions (SAI) dimaknai dalam diskursus akuntabilitas keberlanjutan menjelang tenggat SDGs 2030. Dengan pendekatan Systematic Literature Review (SLR) interpretatif berbasis PRISMA 2020, sebanyak 25 artikel jurnal periode 2016–2026 dianalisis menggunakan analisis tematik. Sintesis literatur mengidentifikasi lima dimensi peran yang konsisten dibahas, yaitu tata kelola, penjaminan kualitas data, transformasi audit digital, konteks regulasi, dan kapasitas modal manusia. Kelima dimensi tersebut merefleksikan pergeseran pemaknaan audit sektor publik dari kepatuhan administratif menuju akuntabilitas strategis dalam konteks keberlanjutan. Temuan ini diinterpretasikan melalui Agency Theory, Legitimacy Theory, dan Institutional Theory untuk memahami posisi SAI, termasuk BPK RI, dalam diskursus global audit keberlanjutan.
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Referensi
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