Akuntabilitas dan Tingkat Korupsi Pemerintah Kabupaten dan Kota Di Provinsi Jawa Tengah

Lia Pramesti, Haryanto Haryanto

Abstract


Abstract: This research is motivated by the increase of corruption level in developing countries and the lack of the government audit institutions' role in reducing corruption. This research is aimed to provide an empirical evidence of accountability on eradicating the corruption in regency and city government of Central Java. The components of accountability observed are audit findings and audit opinions and their impacts eradication of corruption in regency and city government of Central Java. The method used in this research is a quantitative approach. The writer uses the secondary data of all regency and city government in Central Java from 201 to 2017 and analyzes it using multiple linear regression method. The result shows that audit findings have significant positive effects on corruption and audit opinion has no impact on the corruption in regency and city government in Central Java.

Abstrak: Latar belakang penelitian ini adalah peristiwa korupsi yang terus meningkat di negara-negara berkembang dan kurangnya peran lembaga audit pemerintah dalam mengurangi korupsi. Penelitian ini bertujuan untuk memberikan bukti empiris tentang akuntabilitas dalam memberantas korupsi di pemerintah kabupaten dan kota di Jawa Tengah. Komponen pertanggungjawaban yang penulis amati adalah temuan audit dan opini audit serta dampaknya terhadap pemberantasan korupsi kabupaten dan pemerintah kota di Jawa Tengah. Metode yang digunakan dalam penelitian ini adalah pendekatan kuantitatif. Penulis menggunakan data sekunder dari semua kabupaten dan pemerintah kota di Jawa Tengah dari 2014-2017 dan menganalisanya menggunakan metode analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa temuan audit berpengaruh positif signifikan terhadap korupsi dan opini audit tidak berpengaruh terhadap korupsi di pemerintah kabupaten dan kota di Jawa Tengah.

 

 


Keywords


Accountability, audit findings, audit results, corruption, Akuntabilitas, temuan audit, hasil audit, korupsi

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References


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DOI: http://dx.doi.org/10.17977/um004v6i22019p298

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