Muhammad Wahyudi

Muhammad WahyudiExploring the Impact of Consulting the Public on Indonesia Supreme Audit Institution Audit Process

The notion of citizen engagement has spread across public sector institution across the world, including Supreme Audit Institutions (SAIs), an institution that conducts an external audit of public agencies and is a critical part of formal financial accountability mechanisms in many countries. Despite the emerging acknowledgement of the benefits of citizen engagement through cooperation between SAIs and citizens, there remains a paucity of empirical evidence on this topic. To address this gap, this research will focus on examining the impact of consulting the public on the SAI audit process and explore factors affecting this impact. Indonesia Supreme Audit Institution (BPK) public comment mechanism is selected as the case study for the analysis.

The research will involve multiple sources of information: document and reports, and semi-structured interviews. The study investigates how the BPK public comment mechanism developed between 2011 and 2018, how it impacts the BPK audit function, and what are the key factors accounting for whether and how the public comment is acted upon. By answering these research questions, this study will contribute to a better understanding of the impact of citizen engagement i.e. the impact of public comments on the different stages of the audit cycle and the relevant factors that affect this impact.  From a policy viewpoint, a summary of findings will provide other SAIs in similar settings to enhance their citizen engagement process (particularly public comment mechanisms). As well as contributing to the academic literature, the findings can also be used by BPK to develop strategies to enhance engagement processes and minimize the obstacles for a meaningful engagement. 

Supervisors: Professor Vivien Lowndes and Dr Peter Watt


Prior to joining the Institute of Local Government Studies at the University of Birmingham as a PhD Doctoral Researcher, Yudi worked for approximately 10 years at the Indonesia Supreme Audit Institution. His auditing experiences include local and national government and international organisations. He was the Team Leader for Performance Audit at the International Atomic Agency which responsible for assessing the management effectiveness of selected programmes by providing audit observations and recommendations.

When pursuing his master’s degree, Yudi was a Data Analyst Intern at Michigan Department of Community Health where he was responsible to assist with policy evaluation for an evidence-based practice through data collection from a variety of state sources, analyse and interpret findings using statistical analyses, and inform policy staff of results via written report with recommendations.

Yudi is currently on academic study leave from the Indonesia SAI to pursue his PhD after being awarded an Indonesia Endowment Fund for Education Award in 2017 to explore the effects of public participation in SAI contexts. Yudi hold a master’s degree in Public Policy from Michigan State University USA which he completed in 2012 on a USAID PRESTASI award.


  • MA in public policy (2012), Michigan State University, USA
  • BA in Accounting (2009), Universitas Mercu Buana, Indonesia

Research Interests

  • Public policy

  • Direct Citizen Participation

  • Local Government

  • Research Methodology

  • Accountability

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