Pengaruh Transparansi dan Hasil Audit Laporan Keuangan terhadap Korupsi pada Pemerintah Provinsi di Indonesia

Christine Cinintya (Fakultas Ekonomi dan Bisnis Universitas Lampung, Indonesia)
Rindu Rika Gamayuni (Fakultas Ekonomi dan Bisnis Universitas Lampung, Indonesia)
Fitra Dharma (Fakultas Ekonomi dan Bisnis Universitas Lampung, Indonesia)

E-JURNAL AKUNTANSI
Vol 32 No 9 (2022)

Transparency and audit results on government management are important things that can be used to reduce corruption. This study aims to determine the effect of transparency, audit findings and follow-up on recommendation of audit results on corruption, using data from 28 provincial governments during 2013 – 2020. The research population is the provincial government in Indonesia, and uses Microsoft Excel and Eviews for data processing. The test results on 224 samples show that transparency has a negative effect on corruption, and audit findings have a positive effect on corruption. Meanwhile, follow-up on recommendation of audit results has no effect on corruption. Keywords: Transparency; Findings; Follow-Up; Corruption