MAKSI
Vol. 1 No. 1 (2026): Juni

Pengaruh Maturitas Sistem Pengendalian Intern Pemerintah dan Kapabilitas Aparat Pengawasan Intern Pemerintah terhadap Indeks Persepsi Korupsi Indonesia

Suhartono, Raden (Unknown)



Article Info

Publish Date
30 Jun 2026

Abstract

Research aims: This thesis aims to determine whether the maturity of the implementation of the government internal system (SPIP) and the capability of the provincial/district/city government internal control apparatus (APIP) in Indonesia affect the corruption perception index in Indonesia. Design/Methodology/Approach: The research was conducted with a quantitative approach processed with the help of SPPS use sample 508 districts/cities in Indonesia. Analysis which include descriptive, classical assumptions, simple linear regression, hypothesis testing t test, F test, and the coefficient of determination (R2). Research findings: The results of this study indicate that the maturity SPIP and the capabilities APIP in provinces/ districts/cities in Indonesia have an influence on the corruption perception index in Indonesia Theoretical contribution/Originality: This study is expected to serve as a reference for future researchers who wish to examine the influence of SPIP Maturity and APIP Capability on the Corruption Perception Index. Practitioner/Policy implication: Both the central and regional governments support increasing SPIP maturity and APIP capabilities to improve the Corruption Perception Index and eradicate corruption in Indonesia.

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