Analisis Hasil Audit Pemerintahan dan Tingkat Korupsi Pemerintahan Provinsi di Indonesia

Abstract

Agency theory assumes that there are many information asymmetries between the agents (local government) who have direct access to information by the principals (the public). The existence of information asymmetry that allows the occurrence of corruption by local government. Government auditing is believed to affect the level of local government corruption. The purpose of this research is to analyze the influence of government auditing result such as audit opinion, audit finding, and audit rectification to the level of provincial government corruption in Indonesia.This research uses secondary data from the audit result of Badan Pemeriksa Keuangan Republik Indonesia, Badan Pusat Statistik and the prosecutor annual reports. This research uses purposive sampling and using multiple linear regression analysis. The study shows that partially, audit rectification has negative effect on corruption level, audit finding and audit opinion has no effect on corruption level. Simultaneously, these variables have significant influence on corruption level.

Pengaruh Akuntabilitas, Temuan Audit Dan Tindak Lanjut Hasil Audit Terhadap Tingkat Korupsi

“…Hasil uji hipotesis pada tabel 4.6 menunjukkan bahwa variabel tindak lanjut hasil audit menunjukkan bahwa tindak lanjut rekomendasi berpengaruh terhadap tingkat korupsi dengan nilai koefisien regresi sebesar -2142.771 dengan tingkat probabilitas 0.0171 dan nilai tersebut lebih kecil dari α = 0,05. Maka dari itu, H0 ditolak dan Ha3 diterima, artinya tindak lanjut audit berpengaruh terhadap tingkat korupsi, hal ini sejalan dengan penelitian Umar (2012) dalam Rini & Damiati (2017) yang menyatakan bahwa dengan adanya masukan dari auditor, pihak pengambil keputusan dapat menghentikan dan mencegah terulangnya kembali kesalahan-kesalahan, penyimpangan yang dilakukan dan penyelewangan serta pemborosan dalam anggaran. Dengan demikian, pemerintah daerah yang melakukan apa yang telah direkomendasi oleh auditor BPK, pemerintah daerah telah berupaya dalam memperbaiki kesalahan, pengendalian internal dan kinerjanya sehingga menurunnya tingkat korupsi…”

Transparency, Accountability, and Audit Findings in BPK Ri to Minimizing the Level of Corruption

“…According to Huefner in Rini and Damiati (2017), the primary way to prevent fraud is to have a robust internal control system. Besides, according to Feraz and Finan in Rini and Damiati (2017) states that regulations in government can play an essential role in reducing corruption.…”

“…According to Huefner in Rini and Damiati (2017), the primary way to prevent fraud is to have a robust internal control system. Besides, according to Feraz and Finan in Rini and Damiati (2017) states that regulations in government can play an essential role in reducing corruption. So that in this study the audit findings can be measured from the number of cases of audit findings of SPI weaknesses and violations of the previous year's law contained in the BPK-RI IHPS report, if the data is not listed in the BPK-RI IHPS report, then the information is not included in the criteria for taking the sample.…”

How strong is the integrity disclosure in Indonesian Province website?

“…Corruption remains prevalent in Indonesia, particularly in the provinces, and is on the rise (Rini & Damiati, 2017). Badan Pengawasan Keuangan dan Pembangunan (BPKP) (2016) report outlined many factors that contribute to corruption in Indonesia's local government.…”