Email this article 
Akuntabilitas dan Tingkat Korupsi Pemerintah Kabupaten dan Kota Di Provinsi Jawa Tengah
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
Full Text:
PDFReferences
Afriyanti, D., Sabanu, H. G., & Noor, F. 2015. Penilaian Indeks Akuntabilitas Instansi Pemerintah. Jurnal Tata Kelola Dan AKuntabilitas Keuangan Negara, 1(1), 21–42.
Agustiningsih, S. W., Murni, S., & Putri, G. A. 2017. Audit Findings , Local Government Characteristics , and Local Government Financial Statement Disclosure. Review of Integrative Business and Economics Research, 6(3), 179–187.
Ant. 2016. Sejarawan Inggris: Kerugian Indonesia Akibat Korupsi Capai Rp205 Triliun : Okezone News. Retrieved October 11, 2018, from https://news.okezone.com/read/2016/10/14/337/1514892/sejarawan-inggris-kerugian-indonesia-akibat-korupsi-capai-rp205-triliun
BPKP. 2018. Laporan Kinerja Tahun 2017. Jawa Tengah.
Deny, S. 2018. Isi Lengkap Pidato Kenegaraan Jokowi di DPR RI - Bisnis Liputan6.com. Retrieved September 21, 2018, from https://www.liputan6.com/bisnis/read/3620739/isi-lengkap-pidato-kenegaraan-jokowi-di-dpr-ri
Dwiputrianti. 2008. The Effectiveness of Auditing Finding Reports in Performing Fiscal Transparency and Accountability Reform in Public Sector (2001-2008) in Indonesia. Journal of Administrative Sciences, 5(4).
Ferraz, C., & Finan, F. 2010. Electoral Accountability and Corruption : Evidence from the Audits of Local Governments ∗.
Ghozali, I. 2011. Aplikasi Analisis Multivariate Dengan Program IBM SPSS 19. Semarang: Badan Penerbit Universitas Diponegoro.
Gong, T. 2009. Audit for Accountability in China : An Incomplete, 68. https://doi.org/10.1111/j.1467-8500.2009.00617.x
Gupta, S., Davoodi, H., & Alonso-terme, R. 2002. Does corruption affect income inequality and poverty ?, 23–45.
Henderson, J. V., & Kuncoro, A. 2011. Corruption and local democratization in Indonesia : The role of Islamic parties. Journal of Development Economics, 94(2), 164–180. https://doi.org/10.1016/j.jdeveco.2010.01.007
Huefner, R. J. 2011. Fraud Risks in Local Government : An Analysis of Audit Findings, 3(3), 111–125.
Indonesia Corruption Watch. (2017). Tren Penindakan Kasus Korupsi Tahun 2017. Jakarta.
Iskandar, R. A. (2018). Indeks Persepsi Korupsi Indonesia 2017 Stagnan, Tetap di Skor 37 - News Liputan6.com. Retrieved October 11, 2018, from https://www.liputan6.com/news/read/3311878/indeks-persepsi-korupsi-indonesia-2017-stagnan-tetap-di-skor-37
Klitgaard, R. 1997. Cleaning up and invigorating the civil service, 17, 487–509.
Komisi Pemberantasan Korupsi. 2006. MEMAHAMI UNTUK MEMBASMI Buku Panduan untuk Memahami Tindak Pidana Korupsi. Jakarta: Komisi Pemberantasan Korupsi. Retrieved from www.kpk.go.id
Laffan, B., & Laffan, B. (2011). Auditing and accountability in the European Union Auditing and accountability in the European Union, (October 2014), 37–41. https://doi.org/10.1080/1350176032000124078
Lessmann, C., & Markwardt, G. 2010. One Size Fits All ? Decentralization , Corruption , and the Monitoring of Bureaucrats. World Development, 38(4), 631–646. https://doi.org/10.1016/j.worlddev.2009.11.003
Liu, J., & Lin, B. 2012. Government auditing and corruption control : Evidence from China ’ s provincial panel data. China Journal of Accounting Research, 5(2), 163–186. https://doi.org/10.1016/j.cjar.2012.01.002
Mardiasmo. 2009. Akuntansi Sektor Publik. Yogyakarta: CV ANDI OFFSET.
Maulani, A. 2010. Korupsi dan Wajah Kusam Otonomi Daerah. Retrieved September 27, 2018, from https://antikorupsi.org/id/news/korupsi-dan-wajah-kusam-otonomi-daerah
Moisiu, A. 2014. Decentralization and the Increased autonomy in Local Governments. Procedia - Social and Behavioral Sciences, 109, 459–463. https://doi.org/10.1016/j.sbspro.2013.12.490
Monteduro, F., Hinna, A., & Moi, S. 2016. Governance and Corruption in the Public Sector: An Extended Literature Review (pp. 31–51). https://doi.org/10.1108/S2051-663020160000005002
Muliana, V. A. 2017. Daftar Negara Paling Korup se-Asia Pasifik, RI Nomor Berapa? - Bisnis Liputan6.com. Retrieved September 27, 2018, from https://www.liputan6.com/bisnis/read/ 2836949/daftar-negara-paling-korup-se-asia-pasifik-ri-nomor-berapa
Olken, B. A. 2007. Monitoring Corruption : Evidence from a Field Experiment in Indonesia, 115(2).
Prabowo, H. Y. 2016. Sight beyond sight: foreseeing corruption in the Indonesian government through behavioral analysis. Journal of Financial Crime, 23(2), 289–316.
Raman, K. K., & Wilson, E. R. 2014. Governmental Audit Procurement Practices and Seasoned Bond Prices. The Accounting Review, 69(4), 517–538.
Shah, A. 2007. Performance Accountability and Combating Corruption. (A. Shah, Ed.). Washington, DC: The World Bank. https://doi.org/10.1596/978-0-8213-6941-8
Sherlock, S. 2010. Combating Corruption in Indonesia ? The Ombudsman and the Assets Auditing Commission. Bulletin of Indonesian Economc Studies, 38(October 2014), 37–41. https://doi.org/10.1080/00074910215532
Suhardjanto, D. 2018. Accountability and Corruption Level of Provincial Government in Indonesia. Review of Integrative Business and Economic Research, 7(3), 281–296.
Transparency International. 2017. Corruption Perceptions Index 2017: Global Scores.
Tuanakotta, M. 2012. Akuntansi Forensik dan Audit Investigasi (2nd ed.). Jakarta: Salemba Empat Jakarta.
Wardah, F. 2013. ICW: Otonomi Daerah Picu Korupsi Kepala Daerah. Retrieved October 11, 2018, from https://www.voaindonesia.com/a/icw-otonomi-daerah-picu-korupsi-kepala-daerah/1690178.html
DOI: http://dx.doi.org/10.17977/um004v6i22019p298
Refbacks
- There are currently no refbacks.
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Jurnal Akuntansi Aktual is indexed by:
