AUDIT PEMERINTAH DAN PENGENDALIAN KORUPSI: BUKTI DARI DATA PANEL PROVINSI DI INDONESIA
Abstract: mThe purpose of this
research is examining the role of government auditing in Indonesia’s corruption
control initiatives. The dependent variable is corruption and the independent
variables are irregularities and rectivication effort. This study uses population
data all provinces in Indonesia. The data used are secondary data, the
prosecutor annual reports in 2012 and 2011, IHPS BPK RI (I 2013, II 2012, II
2011) and the Statistical Yearbook of Indonesia 2013. Statistical tools used in
this study is multiple linear regression. Statistical hypothesis testing on
irregularities per capita concluded that the findings proved significant and
negative effect on corruption. Also, rectivication effort per capita proved
significant and positive effect on corruption.
Penulis: Shohib Abror,
Haryanto Haryanto
Kode Jurnal: jpakuntansidd140914
