PENGARUH DESENTRALISASI FISKAL, UKURAN PEMERINTAH, DAN OPINI AUDIT TERHADAP TINGKAT KORUPSI DI PEMERINTAH DAERAH

Artha Angelina, . (2024) PENGARUH DESENTRALISASI FISKAL, UKURAN PEMERINTAH, DAN OPINI AUDIT TERHADAP TINGKAT KORUPSI DI PEMERINTAH DAERAH. 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, government size and audit opinion on the level of corruption in the Indonesian Regional Government. This research focuses on local governments, namely districts or cities in Indonesia in the 2021 observation period. The sample in this study is 107 data samples selected by the purposive sampling method with the criteria for district or city governments that have permanent legal corruption cases in 2021. Testing The hypothesis in this study uses Multiple Linear Regression Model with STATA version 17 program. The results show that fiscal decentralization has a significant negative effect on the level of corruption, government size has a significant positive effect on the level of corruption, and audit opinion has no significant effect on the level of corruption.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 2010112148] [Pembimbing: Khoirul Aswar] [Penguji 1: Panubut Simorangkir] [Penguji 2: Retna Sari]
Uncontrolled Keywords: Corruption Level, Fiscal Decentralization, Government Size, Audit Opinion
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: Artha Angelina
Date Deposited: 21 Mar 2024 05:47
Last Modified: 21 Mar 2024 05:47
URI: http://repository.upnvj.ac.id/id/eprint/28032

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