Pengaruh Akuntabilitas Kinerja, Pendapatan Regional Daerah, E-Government, Kapabilitas Audit Internal, Tanggapan Hasil Audit, dan Belanja Pegawai Daerah Terhadap Korupsi Pemerintah Daerah di Indonesia

, SRIYANTO (2018) Pengaruh Akuntabilitas Kinerja, Pendapatan Regional Daerah, E-Government, Kapabilitas Audit Internal, Tanggapan Hasil Audit, dan Belanja Pegawai Daerah Terhadap Korupsi Pemerintah Daerah di Indonesia. Other thesis, Universitas Sebelas Maret.

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    Abstract

    The aims of this paper are to examine the effect of performance accountability, regional income, e-government, internal audit capabilities, audit responses, and public officials wage on corruption in local government using fraud triangle theory framework. The increasingly widespread corruption cases even though an abundance of government’s programs has been done to overcome them, this research seeks to answer whether government’s priority programs are aligned with corruption eradication strategy. This paper uses local government panel data in Indonesia from 2010 to 2013 analyzed using multiple linear regression methods. The result shows that performance accountability and public official wage have a negative effect on corruption, while audit responses have a positive effect on corruption. On the other hand, regional income, e-government, and internal audit capabilities show no evidence of an effect on corruption. This finding is fairly robust in a separate analysis on municipalities and local government outside Sumatra and Java. This paper provides empirical evidence that audit responses can detect corruption and performance accountability and regional income increases can contribute to curbing corruption.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
    Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
    Depositing User: Cantya Dyana Larasati
    Date Deposited: 30 May 2018 14:43
    Last Modified: 30 May 2018 14:43
    URI: https://eprints.uns.ac.id/id/eprint/41276

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