JSG: Journal of Society and Governance
Volume 1 No. 2 July 2017

The Effectiveness of BPKP Fraud Audit Finding on Determining the Level of Corruption in Indonesian Provinces

Chekat Fahmy Rosyadi (Master Program Pascasarjana Ilmu Akuntansi Universitas Indonesia)
Tjerk Budding (Unknown)

Article Info

Publish Date
11 Dec 2017

Abstract

AbstractThis study aims to investigate the role of government auditing to restrain corruption. Hereby, it focuses on the effectiveness of performance of the Indonesian Finance and Development Supervisory Agency, known as Badan Pengawasan Keuangan dan Pembangunan (BPKP) as the internal auditor institution of the Indonesian President. The results show that BPKP fraud audit finding of irregularities has a positive relationship with the corruption level in Indonesian provinces. Data are used from provincial-level governments over the period 2012-2015 which produces 128 province-year observations. The study result shows that the irregularities found by BPKP fraud audit influence the level of corruption in the Indonesian provinces.  

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Journal Info
JSG: Journal of Society and Governance
Website

Abbrev

jsg

Publisher

Universitas Hasanuddin

Subject

Arts Humanities Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

Description

Journal of Society and Governance (JSG) publishes original and quality research, literature reviews, conceptual papers and book reviews twice a year (January and July) related to social sciences, including (but not limited) to sociology, political sciences, public administration, public policy, ...