Analyzing Audit Follow-Up Performance: Comparison Before and During SIPTL Application Implementation

Abstract : This study examines the impact of the SIPTL system on the performance of local governments in Indonesia in addressing audit recommendations. Using a quasi-experimental approach, the research compares follow-up performance data before (2015-2016) and after (2017-2023) the SIPTL implementation. Paired sample t-tests reveal substantial improvements in the volume and compliance of follow-up actions, along with a significant reduction in unresolved recommendations during the SIPTL period. These findings indicate that the SIPTL system has enhanced the efficiency and effectiveness of audit processes, promoting better governance and accountability. The study highlights the potential of digital platforms like SIPTL to streamline public sector oversight and reduce financial irregularities, offering valuable insights for policymakers and system developers. By providing empirical evidence of SIPTL’s sustained impact on governance, this research contributes to the broader discourse on leveraging information systems for improved public sector accountability.