Article Per Year (5 Year)
p-Index From 2021 - 2026
2.87
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi & Auditing Indonesia Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Jurnal Pajak Indonesia (Indonesian Tax Review) ACCOUNTHIK : Journal of Accounting and Finance Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi Jurnal Manajemen Pengmasku Akuntansiku Jurnalku International Journal of Contemporary Accounting Accounting Analysis Journal
Arfiansyah, Zef
Politeknik Keuangan Negara STAN
Humanities Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 18 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Akuntansi

 1 
Good governance and corruption in local governments: The role of internal control and audit Shidqi, Farhan; Arfiansyah, Zef
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 1 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss1.art1

Abstract

This study investigates the effects of internal controls, internal audit functions, audit opinions, and capital expenditures on corruption in local governments. Using a panel dataset of 519 local governments over the 2018–2022 period (2,595 observations), the study employs a fixed-effect regression with robust standard errors. The results indicate that internal controls and a more mature internal audit function significantly reduce corruption, while capital expenditure is positively associated with corruption levels. By contrast, audit opinion and lower-level audit capabilities have no significant impact. These findings highlight the importance of strengthening internal governance mechanisms to reduce corruption risk in public sector entities. Policy implications are directed toward local government leaders, auditors, and regulators to enhance internal oversight, professional competence, and qualitative judgment in financial reporting.
Co-Authors Adhitya Jati Purwaka Aditya Aditya Agung Dinarjito, Agung Amrie Firmansyah Fakhria, Sofi Wafda Ferry Irawan Huda, Arifudin Miftakhul Muhamad Rizal Yuniar Muhamad Rizal Yuniar Paramita, Ni Wayan Sintya Galuh Pria Aji Pamungkas Qadri, Resi Ariyasa Shidqi, Farhan Surachman, Eko Nur Tjahjo Winarto