This study examines how performance audit quality relates to public sector performance and how media engagement and audit communication shape this relationship. Using survey data from ministries, agencies, and local governments in Indonesia audited between 2018 and 2022, Partial Least Squares Structural Equation Modelling (PLS-SEM) is applied to test an integrated impact framework. The findings indicate that higher-quality performance audits—characterised by credible, relevant, and actionable findings on economy, efficiency, and effectiveness—are positively associated with performance improvements. Media engagement and audit communication do not exert independent effects; rather, they operate as mechanisms that condition audit influence by enhancing visibility, transparency, and understanding of audit findings. Interactive communication with auditees improves the perceived relevance and usability of recommendations, while media attention amplifies audit salience and accountability. The study contributes to public governance research by clarifying how performance audits translate audit quality into performance change in public sector governance settings. © The Author(s), under exclusive licence to Springer Nature Limited 2026.