NURHAYATII, NURHAYATII (2018) PENGARUH AKUNTABILITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DAN REALISASI BELANJA DAERAH TERHADAP TINGKAT KORUPSI DI INDONESIA TAHUN 2015 DAN 2016. Other thesis, Universitas Pembangunan Nasional "Veteran" Yogyakarta.
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Abstract
ABSTRACT This study aims to examine empirically the influence of accountability of local government financial statements (audit opinion, internal control system, and non-compliance with the provisions of legislation) and the realization of regional expenditures on the level of local government corruption in Indonesia. This study uses secondary data derived from the audit results of the Republic of Indonesia Supreme Audit Agency for the 2015 and 2016 regional government financial reports of the KPK's annual report on corruption cases in the stage of investigation and prosecution of local governments in Indonesia. The results of this study indicate that the accountability of the financial statements of the audit opinion area and the non-compliance with the key provisions: Accountability, Audit Opinion, Weaknesses of the Internal Control System, Non-compliance with the Rules of Legislation, Corruption, Regional Government. legislation does not affect the level of local government corruption in Indonesia. Whereas the internal control system and the realization of regional expenditure affect the level of local government corruption in Indonesia. Keywords: Accountability, Audit Opinion, Weaknesses of the Internal Control System, Non-compliance with the Rules of Legislation, Corruption, Local Government, Regional Expenditures
| Item Type: | Thesis (Other) |
|---|---|
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Basir Umaryadi |
| Date Deposited: | 08 Aug 2018 06:26 |
| Last Modified: | 08 Aug 2018 06:26 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/16011 |
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