KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH
Vol 4, No 3 (2019)

PENGARUH OPINI AUDIT DAN TEMUAN AUDIT TERHADAP TINGKAT KORUPSI DI PEMERINTAH PROVINSI PAPUA

Vinsensius Jehandu (Unknown)
Agustinus Salle (Universitas Cenderawasih)
Paulus K Allo Layuk (Universitas Cenderawasih)



Article Info

Publish Date
06 Mar 2020

Abstract

The purpose of the study is to identify the relationship between public perceptions about audit opinion, audit findings and the level of corruption in Papua Province (Case Study of the Government of Keerom Regency, Jayapura Regency and Sarmi Regency). A sample of 120 respondents consisted of 40 respondents from each district. Data collection techniques through questionnaires and data analysis using the Partial Least Square (PLS) approach. The results showed the greater the perception of audit opinions the greater the trust in corruption handled by the auditor. Meanwhile, the results of the study showed that the magnitude of audit findings carried out by BPK influenced the level of corruption that occurred. Audit findings can detect corruption in the government and local government efforts to make improvements according to the auditor's recommendations can significantly reduce the level of corruption.

Copyrights © 2019






Journal Info

Abbrev

KEUDA

Publisher

Subject

Economics, Econometrics & Finance

Description

Topik Keuda berkaitan dengan aspek apapun dari Keuangan Daerah dan Kajian Ekonomi, termasuk namun tidak terbatas pada topik berikut: 1. Akuntansi Sektor Publik 2. Akuntansi Manajemen 3. Ekonomi ...