THE ILLUSION OF ACCOUNTABILITY, WTP OPINION FROM HABERMAS' PERSPECTIVE

Abstract

An Unqualified Opinion (WTP) has long been viewed as the highest symbol of public financial accountability in Indonesia. However, a paradox arises when many local governments that achieve WTP are actually entangled in corruption cases. This research uses a critical paradigm with Jürgen Habermas's theory of communicative action to uncover how WTP opinions operate as a practice of symbolic power. The method used is a case study with in-depth interviews with procurement officials and anti-corruption activists. Thematic analysis reveals three main patterns: first, WTP is positioned as a tool of political legitimacy and a commodity of power; second, audits are conducted within a systemic logic that demands findings, although not always based on substantive deviations; and third, audit opinions weaken critical public awareness through the colonization of the world of life. This research emphasizes that public audits cannot be understood merely as technical procedures, but must be viewed as ideological practices that reproduce power relations. Transforming audits into a more open and reflective communication space is necessary so that audit opinions can function as a mechanism for public emancipation, rather than simply a shield of legitimacy that silences criticism.