Heriningsih, Sucahyo and Rusherlistyani, Rusherlistyani and Agussalim, Agussalim (2015) Analysis of Financial Statements of Local Government on Corruption Level in Indonesia. In: Proceedings of Universiti Sains Malaysia International Conference on Social Sciences, 27-28 August 2015, Rainbow Paradise Beach Resort, Penang, Malaysia.
|
Text
Proceedings International.pdf Download (381kB) | Preview |
Abstract
Regional autonomy is basically given to the area which can be improved on the efficiency, effectiveness, and accountability of local governments to achieve better governance. Decentralization and regional autonomy has been an increased corruptions‘ tendency in local governments. Unqualified opinion by the government auditor on financial statements of local governments does not guarantee that there is no corruption. It becomes a criticism or warnings for accountants and auditors in particular, because of unqualified opinion shows that the financial statements of local government are free from material misstatement, but in the real facts of many cases were found in the financial statements of local governments (LKPD). Empirically, the results of this study proved that the characteristics of government (regional wealth, regional dependency rate, total assets), the complexity of government (the regional population, total of official government entity (SKPD), the government accountability level (auditor opinion, the weakness of the internal control system, compliance with legislation of financial statements of local governments), financial performance (independence ratio, and the ratio of growth), there is no influence on corruption level in Indonesia, and the government accountability level (compliance with legislation of financial statements of local governments) there is influence on corruption level in Indonesia. Keywords: financial statements of local governments (SKPD); corruption level.
| Item Type: | Conference or Workshop Item (Paper) |
|---|---|
| Subjects: | H Social Sciences > HG Finance J Political Science > JA Political science (General) |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | SE, MSi,Ak Rusherlistyani Rusherlistyani |
| Date Deposited: | 22 Jun 2018 02:02 |
| Last Modified: | 22 Jun 2018 02:05 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/15375 |
Actions (login required)
 |
View Item |