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All Journal Jurnal Ilmiah Wahana Pendidikan Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi
Utomo, Wahyu Setio
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Efektivitas Pengendalian Internal, Peran Audit Internal, Kompleksitas Instansi, dan Opini Audit Terhadap Kasus Korupsi Utomo, Wahyu Setio; Hayat, Atma; Respati, Novita Weningtyas
Jurnal Ilmiah Wahana Pendidikan Vol 11 No 6.A (2025): Jurnal Ilmiah Wahana Pendidikan 
Publisher : Peneliti.net

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Abstract

This research examines the effect of internal control effectiveness, the role of internal audit, the level of internal audit authority, internal audit size, ministry size, agency complexity and audit opinion on corruption in ministries/agencies in Indonesia.The effectiveness of internal control is seen from the number of internal control findings and non-compliance with statutory regulations in the BPK audit report, the role of internal auditors in an agency is proxied by the maturity of the SPIP in the BPKP report, the level of internal audit authority in the form of an internal audit organizational structure at the same level echelon I and II, internal audit size is seen from the number of BPKP internal audits, ministry size is proxied from the realization of the expenditure budget (in percentage), agency complexity is proxied by the number of work units, and audit opinion is taken from the BPK audit report. The dependent variable is corruption in ministries/agencies seen from the number of corruption cases in the KPK report with inchract status in 2018-2022. This research uses secondary data with a sample of 405 ministries/agencies in Indonesia, the analysis method used is binary logistic regression. The research results show that the role of internal audit reduces corruption cases. However, the realization of the expenditure budget (in percentage) positively affects the increase in corruption cases. Meanwhile, the effectiveness of internal control, level of audit authority, number of internal auditors, number of work units and audit opinions in ministries/agencies do not affect corruption.
Internal Control Effectiveness, Internal Audit Function, Institutional Complexity, and Audit Opinions as Determinants of Corruption: Evidence from Indonesian Public Sector Institutions Utomo, Wahyu Setio
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 6 No. 1 (2026): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jemba.v6i1.22983

Abstract

This study aims to examine the influence of governance mechanisms on corruption cases in Indonesian ministries and government agencies. Specifically, it investigates the effect of internal control effectiveness, internal audit role, institutional size, institutional complexity, and audit opinion on the likelihood of corruption. The study employs a quantitative approach using secondary data collected from official reports published by Komisi Pemberantasan Korupsi, Badan Pemeriksa Keuangan Republik Indonesia, and Badan Pengawasan Keuangan dan Pembangunan over the period 2018–2022. The final sample consists of 405 observations derived from 81 ministries and government agencies selected using purposive sampling. Binary logistic regression is applied to analyze the relationship between the independent variables and corruption cases, which are measured as a dichotomous variable based on finalized legal decisions. The results reveal that internal control effectiveness, internal audit role, institutional size, and institutional complexity have a positive and statistically significant effect on corruption cases. These findings indicate that weaknesses in governance mechanisms and increased organizational scale and complexity are associated with a higher likelihood of corruption. Among the variables, the internal audit role demonstrates the strongest influence, highlighting its critical function in detecting and preventing irregularities. In contrast, audit opinion does not show a statistically significant effect on corruption, suggesting that formal financial reporting assessments may not fully capture underlying corruption dynamics. This finding implies that audit outcomes alone are insufficient to serve as reliable indicators of corruption risk in the public sector. This study contributes to the literature by providing updated empirical evidence on corruption determinants in Indonesian public institutions using recent data and improved variable measurement. The findings offer important policy implications for strengthening governance systems, particularly in enhancing internal control and internal audit effectiveness. Future research is encouraged to incorporate more comprehensive datasets and explore additional governance variables to better understand corruption dynamics.
Co-Authors Atma Hayat Novita Weningtyas Respati