Kinerja keuangan, Opini Audit, dan Tingkat Korupsi Pemerintah Provinsi di Indonesia, Bukti Empiri 2018-2023

Dewi Ardika Barus, . (2026) Kinerja keuangan, Opini Audit, dan Tingkat Korupsi Pemerintah Provinsi di Indonesia, Bukti Empiri 2018-2023. Owner: Riset & Jurnal Akuntansi, 10 (1). ISSN 2548-9224

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Abstract

This study examines the relationship between financial performance, audit opinions, and corruption levels in Indonesian provincial governments during the period 2018–2023. Financial performance is proxied by efficiency, effectiveness, fiscal independence, and fiscal dependency ratios, while audit opinions are measured based on opinions issued by the Badan Pemeriksa Keuangan (BPK). Corruption is measured using the number of corruption cases reported by Indonesia Corruption Watch (ICW). Using panel data from ten provinces with the highest corruption cases and applying multiple linear regression analysis, the results show that fiscal dependency has a significant effect on corruption levels, whereas efficiency, effectiveness, fiscal independence, and audit opinions do not exhibit significant individual effects. Nevertheless, the variables jointly explain variations in corruption levels, indicating that corruption in local governments is better understood as a systemic governance issue rather than the outcome of isolated financial performance indicators or audit results.

Item Type:	Article
Additional Information:	Dewi ardika br barus (Penulis - 142220038) ; Afni Sirait (Pembimbing)
Uncontrolled Keywords:	Audit opinion; Corruption level; Financial performance; Financial ratio; Indonesia governance
Subjek:	H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > (S1) Akuntansi
Depositing User:	Indah Lestari
Date Deposited:	29 May 2026 01:10
Last Modified:	29 May 2026 01:10
URI:	http://eprints.upnyk.ac.id/id/eprint/48993

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