Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Akuisisi : Jurnal Akuntansi
Muhammad Azizi Yusuf
Universitas Pembangunan Nasional Veteran Jawa Timur
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Moderasi Ukuran Pemerintah Daerah pada Pengaruh Kinerja Keuangan Daerah dan Transparansi Daerah Terhadap Tingkat Korupsi Muhammad Azizi Yusuf; Diah Hari Suryaningrum
Akuisisi: Jurnal Akuntansi Vol 18, No 1 (2022)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v18i1.822

Abstract

This study aims to examine and analyze the effect of regional financial independence, local investment, and transparency on the level of corruption moderated by the local government size. The study population is 34 Provincial governments in Indonesia from 2016 to 2020. The sample is selected using census techniques. The data analysis technique is multiple linear regression analysis and moderated regression analysis using Statistical Product and Service Solution 25 software. The results state that regional financial independence affects the corruption level, whilst local investment and transparency don't affect the level of corruption. Then the local government size moderates the effect of regional financial independence on the level of corruption. Otherwise, local government size doesn't moderate local investment and transparency on affected the level of corruption.
Co-Authors Diah Hari Suryaningrum