The Development of a Performance Audit Framework for PPP Infrastructure Projects: The Perspective of Indonesia

The Public-Private Partnership scheme has been implemented worldwide to provide economic infrastructure projects. Generally, performances of these projects are audited using the Economy, Efficiency and Effectiveness dimensions. However, many of these projects have not achieved the intended performances and have not been audited comprehensively. Additionally, because these projects' nature is complex, many scholars suggest including other dimensions to audit their performances. Consequently, this thesis suggested a framework with additional four important dimensions to support a more comprehensive performance audit. The framework will benefit audit institutions to ensure the projects' performances are achieved or even continuously improved comprehensively.