Pengaruh Maturitas Sistem Pengendalian Intern Pemerintah (SPIP) Dan Kapabilitas Aparat Pengawasan Intern Pemerintah (APIP) Terhadap Indeks Persepsi Korupsi Indonesia

Suhartono, Raden

MAKSI
Vol 6, No 2 (2021): JURNAL MAHASISWA MAGISTER AKUNTANSI

This  thesis  aims  to  determine  whether  the  maturity  of  the  implementation  of  the government   internal   control  system  (SPIP)  and  the  capability  of  the  provincial /district/city  government  internal  control  apparatus  (APIP)  in  Indonesia  affect  the  corruption  perception index  in  Indonesia. The sample used in this study were 508 districts  / cities   in   Indonesia    during    2017-2019.    This    research    was    conducted    with    a  quantitative  approach  processed  with  the  help  of  SPSS.  This  study  uses  quantitative  analysis  methods which include descriptive analysis, classical assumptions, simple linear  regression,  hypothesis testing t test, F test, and the coefficient of determination (R2). The results of this study indicate that the maturity SPIP and the capabilities APIP in provinces/  istricts/cities  in  Indonesia  have  an  influence  on  the  corruption  perception  index  in Indonesia