FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KORUPSI PEMERINTAH DAERAH INDONESIA: PENEGAKAN HUKUM SEBAGAI VARIABEL MODERASI

Fani Marlina Nasution, . (2022) FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KORUPSI PEMERINTAH DAERAH INDONESIA: PENEGAKAN HUKUM SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research is a quantitative study conducted to test and prove the relationship between the effect of fiscal decentralization, internal government audit and audit opinion on the level of corruption in the Indonesian Regional Government with law enforcement as a moderating variable. This research focuses on local governments, namely districts or cities in Indonesia in the 2020 observation period. The sample in this study is 93 data samples selected by the purposive sampling method with the criteria for district or city governments that have permanent legal corruption cases in 2020. Testing The hypothesis in this study uses Moderated Regression Analysis (MRA) with SPSS version 26 program. The results show that fiscal decentralization has a significant negative effect on the level of corruption, government internal audit has a significant positive effect on the level of corruption, audit opinion has no significant effect on the level of corruption. Law enforcement moderates the effect of government internal audit on corruption levels. Law enforcement does not moderate the effect of fiscal decentralization and audit opinion on the level of corruption.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 1810112137} [Pembimbing: Ermawati} [Penguji 1: Khoirul Aswar} [Penguji 2: Agus Maulana}
Uncontrolled Keywords: Corruption Level, Fiscal Decentralization, Government Internal Audit, Audit Opinion, Law Enforcement
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HC Economic History and Conditions
H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Fani Marlina Nasution
Date Deposited: 05 Aug 2022 09:19
Last Modified: 05 Aug 2022 09:19
URI: http://repository.upnvj.ac.id/id/eprint/19441

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