Performance Audit in the Public Sector: A Bibliometric Analysis in the International Journal

Abstract

Aims: This research was conducted to determine the development of research articles on performance audit in the public sector published in international journals over the last10 years, to find out the map of collaboration between researchers, to figure out the topics of great interest in research, and to present which topics that have the opportunity to investigate in further research. Study Design: This research is a literature study using the bibliometrics analysis method. Place and Duration of Study: The Google Scholar database, period 2010 to 2020. Methodology: In the initial search, there were 503 journals found, the next selection was to look for journal articles that specifically discuss audit performance in the public sector, found as many as 33 journals. Results: After further observation of the 33 article titles, it was found that eleven articles were published in international journals with Q1-Q3 criteria in Scimago and as many as 22 articles were published in international journals. The topic of audit performance, efficiency, and effectiveness became the most popular topic in articles during the period 2010 to 2020. Conclusion: Based on the studies that have been carried out, it can be concluded that the growth of scientific articles for performance audit researchers in the public sector during the last ten years was on average 3% or as many as 3 to 4 articles per year. Judging from its occurrences, there are still very few topics of interest. The words effectiveness, efficiency, and economy are still very little used in research articles, so this word becomes an opportunity for further research development.