Bene�it of implementating audit recommendation is an important factor in performance audit. This paper present results of descriptive research using survey method to auditee of BPK's performance audit aimed to assess the extent of bene�its of BPK's performance audit and to know BPK's performance audit recommendation over entities being audited (auditee). Survey was conducted to BPK's auditees that consist of Ministries/ agencies, state /local owned enterprises, hospitals, as well as regional work units (SKPD) in Provincial/District/City government and "other entities". The survey results show that BPK's performance audit help improving the performance of the auditee, where auditee at regional government level (including local owned enterprises) get greater bene�it than the central government (including state owned enterprises). The survey result shows higher frequency of performance audit conducted and better quality of BPK's recommendation provides greater bene�its to the auditee. This survey also shows that 90% of respondents agree that BPK's recommendations can be implemented. Some inputs presented by the auditee related efforts should to be taken by the BPK to improve the quality of audit and recommendation, to increase the level of follow up by the auditee. IntisariAspek manfaat sebagai dampak dari pelaksanaan rekomendasi merupakan faktor penting dalam pemeriksaan kinerja. Tulisan ini menguraikan hasil dari penelitian deskriptif melalui metode survei untuk menilai sejauh mana manfaat hasil pemeriksaan kinerja BPK serta mengetahui pengaruh rekomendasi yang diberikan oleh BPK terhadap entitas yang diaudit (auditee). Survei dilakukan terhadap obyek pemeriksaan kinerja BPK yang berasal dari Kementrian/Lembaga, BUMN/BUMD, RSUD, serta Satuan Kerja Perangkat Daerah (SKPD) pada pemerintah Provinsi/Kabupaten/Kota dan "entitas lainnya". Hasil survei menunjukkan pemeriksaan kinerja BPK bermanfaat untuk meningkatkan kinerja auditee, dimana auditee pemerintah daerah mendapatkan manfaat yang lebih besar dibandingkan pemerintah pusat. Survei juga menunjukkan, semakin tinggi frekuensi pemeriksaan kinerja, semakin baik kualitas rekomendasi yang diberikan memberikan manfaat yang lebih besar bagi auditee. 90% responden menyatakan, rekomendasi yang diberikan BPK dapat ditindaklanjuti. Beberapa masukan diberikan oleh auditee terkait upaya yang perlu dilakukan oleh BPK untuk meningkatkan kualitas pemeriksaan dan kualitas rekomendasi untuk meningkatkan pelaksanaan tindak lanjut oleh auditee.
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