Jurnal Akuntansi Barelang
Vol 6 No 1 (2021): Jurnal Akuntansi Barelang

PENGARUH TEMUAN AUDIT, OPINI, TINDAKLANJUTI HASIL AUDIT TERHADAP TINGKAT KORUPSI DI KEMENTERIAN/LEMBAGA

Eva Novita Sari Naibaho (Universitas Pamulang)
Yunita Kurnia Shanti (Universitas Pamulang)



Article Info

Publish Date
09 Jan 2022

Abstract

The purposes of this research is to analyze the influence of government auditing result such as audit finding, opinion, post-audit rectification effort to the level corruption of government department/institution in 2016 - 2019. The population in this study was audit results and overview of semester examination results of Badan Pemeriksaan Keuangan and annual report Komisi Pemberantas Korupsi. The sampling method uses purposive sampling, based on criteria sample. The number of samples 36 in 4 years observation. The data analysis method uses mutiplier regresi linear. The results of the study show that partially audit finding, audit opinion, and post-audit rectification effort has effect on corruption level in government department/institution. Simultaneously, these variables have significant influence on corruption level. This show that audit results can be uses as references to find indication of froud,especially corruption in government department/institution.

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Journal Info

Abbrev

jab

Publisher

Subject

Economics, Econometrics & Finance

Description

This journal contains accounting studies which include Financial Accounting, Public Sector Accounting, Management Accounting, Economic, Islamic Financial Accounting and Management, Auditing, Corporate Governance, Ethics and Professionalism, Corporate Finance, Accounting Education, Taxation, Capital ...