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All Journal Journal of Indonesian Economy and Business Journal of Accounting and Investment JABE (Journal of Applied Business and Economic) EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Bisnis dan Akuntansi JASF (Journal of Accounting and Strategic Finance) The Indonesian Journal of Accounting Research ABIS: Accounting and Business Information Systems Journal Jurnal Akuntansi
Abdul Halim
Department Of Accounting, Faculty Of Economics And Business Universitas Gadjah Mada, Daerah Istimewa Yogyakarta
Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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PUBLIC GOVERNANCE DAN KORUPSI: BUKTI PENGUJIAN DARI INDONESIA MENGGUNAKAN PERSPEKTIF TEORI KEAGENAN Evi Maria; Abdul Halim
Jurnal Akuntansi Vol. 11 No. 3 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.11.3.223-234

Abstract

This article explores public governance impact on the corruption’s probability in Indonesian local government practices. The research employs data of Indonesian local governments in 2012. Data were analyzed using logistic regression. The study results found that good public governance has a negative effect on corruptio’s probability. The results of this research conclude that the greater public governance index, the less the local government’s engagement in corruption. The results are rugged when area type is added as control variable. Area type do not affect the corruption’s probability in Indonesian local governments. This study found good public governance decreases the asymmetry of information between agents and principals, so that the opportunity to commit corruption are reduced. Improvement of public governance can be done by implementing e-Government to supervise the implementation of government activities and public services in local government, Indonesia.
Co-Authors Alexander Anggono Arief Surya Irawan Bella Meihana Beverley R. Lord Bobby Frathama Sembiring Bogat Agus Riyono Eko Suwardi Evi Maria GUDONO GUDONO Icuk Rangga Bawono Iman Teguh Jamaliah Said Maya Kumalasari Miharjo, Setiyono Muhammad Luthfan Nasuhi Hidayat Nur Azizah Abrida Basuni Nurdiono Nurdiono Parwoto Parwoto Priyastiwi, Priyastiwi Ratu Vertiarani Rusliyawati, Rusliyawati Sakti, Eklamsia Sari, Poppy Danastri Slamet Sugiri SOELISTYO SOELISTYO Sofyani, Hafiez Tarjo Tarjo