Jurnal Akuntansi dan Governance
Vol 4, No 1 (2023): Jurnal Akuntansi dan Governance

Perspektif Upaya Pencegahan Korupsi di Indonesia

Hendi Prihanto (Universitas Prof. Dr. Moestopo (Beragama))
Tamrin Lanori (Universitas Prof. Dr. Moestopo (Beragama))
Selfiani Selfiani (Universitas Prof. Dr. Moestopo (Beragama))
Yudhistira Adwimurti (Universitas Prof. Dr. Moestopo (Beragama))



Article Info

Publish Date
31 Jul 2023

Abstract

Objectives. This study aims to investigateĀ  and validate corruption prevention measures implemented in different government organizations, with a specific focus on the ministry institutions, employing various predictors, including religiosity, work culture, recruitment practices, job rotation, and governance, to assess their effectiveness in preventing corruption.Design/method/approach. The population and research sample consist of all ministries in Indonesia located in the DKI Jakarta area, selected through convenience sampling technique. The unit of analysis is the public officers known as Aparat Sipil Negara (ASN) working in the ministry head offices. Data was collected through questionnaire during October-December 2022. Data analysis involved descriptive statistics, tests on instrument quality, hypothesis testing, and multiple linear regression.Result/findings. The results indicate a positive and significant impact of variables such as religiosity, work culture, job rotation, and governance on corruption prevention. However, recruitment shows a negative and insignificant effect on corruption prevention.Theoretical contribution. The aspect of detecting, measuring, and implementing preventive measures for corruption is theoretically grounded in the variables used, which have not been previously explored in this specific context. These variables, such as work culture, job rotation, and recruitment, have been extensively studied by numerous researchers in other contexts, but their application to corruption prevention in this study is novel.Practical contribution. Recruitment can create opportunities for corruption; therefore, it is essential to conduct transparent and accountable selection processes.Limitations. The utilization of a questionnaire introduces certain limitations to the results, primarily due to potential conflicts of interest and inconsistencies among respondents. Additionally, the study also faces the constraint of a limited number of participants.

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Journal Info

Abbrev

JAGo

Publisher

Subject

Economics, Econometrics & Finance

Description

urnal Akuntansi dan Governance menerbitkan artikel berbahasa Indonesia dengan tema yang terkait dengan akuntansi dan governance, antara lain namun tidak terbatas pada : (1) Akuntansi dan Governance dalam Perspektif dan Praktik di Entitas Islam; (2) Akuntansi dan Governance dalam Perspektif dan ...