E-Jurnal Akuntansi Universitas Udayana
Vol 32 No 9 (2022)

Pengaruh Transparansi dan Hasil Audit Laporan Keuangan terhadap Korupsi pada Pemerintah Provinsi di Indonesia

Christine Cinintya (Fakultas Ekonomi dan Bisnis Universitas Lampung, Indonesia)
Rindu Rika Gamayuni (Fakultas Ekonomi dan Bisnis Universitas Lampung, Indonesia)
Fitra Dharma (Fakultas Ekonomi dan Bisnis Universitas Lampung, Indonesia)

Article Info

Publish Date
26 Sep 2022

Abstract

Transparency and audit results on government management are important things that can be used to reduce corruption. This study aims to determine the effect of transparency, audit findings and follow-up on recommendation of audit results on corruption, using data from 28 provincial governments during 2013 – 2020. The research population is the provincial government in Indonesia, and uses Microsoft Excel and Eviews for data processing. The test results on 224 samples show that transparency has a negative effect on corruption, and audit findings have a positive effect on corruption. Meanwhile, follow-up on recommendation of audit results has no effect on corruption. Keywords: Transparency; Findings; Follow-Up; Corruption

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Journal Info
E-Jurnal Akuntansi Universitas Udayana
Website

Abbrev

Akuntansi

Publisher

Universitas Udayana

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi Universitas Udayana adalah jurnal ilmiah elektronik yang diterbitkan secara online setiap sebulan sekali. E-Jurnal ini bertujuan untuk meningkatkan kualitas keilmuan dan menyalurkan minat berbagi serta penyebarluasan pengetahuan bagi para akademisi, mahasiswa, praktisi, dan para ...