STAKEHOLDER IDENTIFICATION: A STUDY ON PERFOMANCE AUDIT CONCEPT AND ORGANIZATIONAL EXCELLENCE

Authors : Rachel Sahertian, Dyah Ekaari Sekar Jatiningsih

Pages : 14-28

Doi:10.46959/jeess.1055095

View : 103 | Download : 172

Publication Date : 2023-03-31

Article Type : Research Paper

Abstract :This study aims to examine the concept of performance audit and organizational excellence using a stakeholder perspective. This research was conducted in a service organization by observing and collecting information from informant covering directors, shareholders, and employees. This research is qualitative, using semi-structured interviews with a constructionist approach. Based on the results of the analysis that has been carried out, it is found that there are no significant differences of opinion among stakeholders regarding the concept of performance auditing in the achievement of organizational excellence, and there are differences of opinion regarding the magnitude of the contribution of performance audits given in an effort to achieve organizational excellence, namely 5–10%, 80–90%, and 95–95%. This study uses stakeholder theory to identify stakeholders in the object of research, and the results show that there is a dominant role, namely, the dominant stakeholder which plays the role of customer. In this case, the organization relies on significant stakeholders to achieve organizational excellence.
Keywords : Stakeholder Theory, Auditor, Perfomance Audit Concept, Perfomance indicator