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All Journal Karimah Tauhid E-Jurnal Akuntansi
Amalia, Elsa
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Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences

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Journal : E-Jurnal Akuntansi

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How Accountability Shapes the Impact of Government Effectiveness on Corruption Outcomes Irvan, Muhammad Alif Nur; Amalia, Elsa
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p09

Abstract

This study aims to examine the effect of government effectiveness on corruption in ASEAN countries and to assess the moderating role of accountability in this relationship. Using a panel data covering the period 2013–2023, the study measures variables through the World Governance Indicators (WGI) and applies panel regression analysis. The findings show that government effectiveness has a significant negative effect on corruption, indicating that improved institutional capacity and public service delivery can effectively reduce corrupt practices. Furthermore, accountability positively moderates the relationship, suggesting that the impact of government effectiveness on corruption control is stronger in environments with greater public oversight and citizen engagement. These results support institutional theory and offer empirical evidence that successful anti-corruption reforms require the synergy of institutional strength and robust accountability mechanisms.
Co-Authors Irvan, Muhammad Alif Nur Lia Amalia Siti Aminah