# New development: ‘Auditor opinions for sale’—when privatization meets the cultural ecology of corruption
> Harun H.

URL kanonis: https://discover.unhas.ac.id/publications/pub_scopus_85210571022
Jurnal / Konferensi: Public Money and Management
Tahun terbit: 2026
DOI: https://doi.org/10.1080/09540962.2024.2421499
ISSN: 09540962
Kuartil SJR: Q1
Citations: 5

## Authors
- Harun H.

## Abstract
IMPACTThe article provides empirical insights into how the cultural ecology of corruption in Indonesia shaped the role of audit practices in the public sector to facilitate a new form of corruption. This has undermined public confidence in the role of accounting and auditing information in the fight against corruption in the Indonesian public sector. Consequently, there is an urgent need for the Indonesian government to design a more robust and effective strategy for the state audit office to counteract corruption and restore integrity. This includes the necessity of improving salaries and benefits for state auditors and government officials. This strategy has been effective in reducing public sector corruption in Hong Kong and Singapore and should be considered by Indonesia and other countries facing similar social and economic challenges.ABSTRACTThis article considers the failure of the Indonesian government to eradicate corruption by reflecting on reports from media, anti-corruption agencies, scholarly work and government institutions. Despite significant attention focusing on reducing public sector corruption, there has been a marked increase in reports of corruption. The article illustrates the rise of a new form of public sector corruption through the manipulation of audit opinions. This study contributes to the international debate around the ineffectiveness of large-scale auditing reforms in the public sector.

## Keywords
- Language change
- Business
- Audit
- Ecology
- Accounting
- Biology
- Literature
- Art

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Sumber: Discover Unhas — RIMS Universitas Hasanuddin.
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