This study investigates the factors influencing the potential audit findings in Design and Build (DB) construction projects in Indonesia, employing Structural Equation Modelling–Partial Least Squares (SEM-PLS) and Importance–Performance Map Analysis (IPMA). Data were collected from 100 respondents, including project owners, contractors, and construction management consultants. The SEM-PLS results reveal that Integrity Compliance Culture (β = –0.169, p = 0.045) and Administrative Financial Compliance (β = –0.193, p = 0.027) significantly reduce the probability of audit findings, while other technical factors such as planning, supervision, and team competence show no direct effect. IPMA highlights Integrity Compliance Culture and Contract Documentation Management as top improvement priorities. These findings demonstrate that governance and compliance dimensions are more critical than technical performance in shaping audit outcomes. Strengthening compliance culture, enhancing administrative transparency, and implementing robust contract management are therefore key strategies to minimize audit risks in DB projects. The study contributes to the applied statistics literature in construction management and offers practical insights for policymakers, contractors, and auditors aiming to achieve accountable and transparent infrastructure delivery in Indonesia.
Kautzar et al. (Thu,) studied this question.