Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Vol 14 No 1 (2020): Jurnal Ekonomi, Bisnis & Entrepreneurship

LEVEL REGARDING CORRUPTION OF LOCAL GOVERNMENTS: PERSPECTIVE OF FINANCIAL STATEMENT ACCOUNTABILITY, FINANCIAL PERFORMANCE, AND SIZE OF LOCAL GOVERNMENTS

Roro Endah Kumalasari (STIE Pasundan, Bandung.)

Article Info

Publish Date
15 Apr 2020

Abstract

This study intends to determine the magnitude of the influence of regional financial statement accountability, local government financial performance, and local government's size on local governments' corruption in the Province of Indonesia. This study uses a quantitative approach using secondary data obtained from the Regional Government Financial Statements for 2011 to 2015 and the amount of corruption reported by the KPK from 2011 to 2015. Using panel data to analyze research data to obtain the best model is the Random Effect. The results showed that the accountability of local government financial reports, local government financial performance, and local government size simultaneously had a significant effect on corruption.

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Journal Info
Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Website

Abbrev

jebe

Publisher

Sekolah Tinggi Ilmu Ekonomi Pasundan Bandung

Subject

Economics, Econometrics & Finance

Description

The scope of this journal covering the field Business and Management. Topic related to these field can be Business and Management, entrepreneurship, finance and financial services, human resource management, marketing, industrial relations, insurance, intellectual property management, international ...