<![CDATA[Corruption is a major challenge in Indonesia’s decentralized system. This study examines the effect of the time local leaders spend in office and their mayoral term on corruption and financial accountability in local governments. Using panel data from 508 districts between 2015 and 2023, the analysis applies fixed-effects and logistic regression models. Audit data of financial losses and opinions from the Audit Board of the Republic of Indonesia are dependent variables, alongside governance and socioeconomic controls. The results show that longer time in office is associated with higher financial losses and a lower likelihood of receiving unqualified audit opinions, indicating increasing corruption risks and declining financial accountability over tenure. The effect is more pronounced during the first term, suggesting that the incentive for re-election amplifies the risks associated with extended time in office. This study contributes by highlighting the importance of intraterm political dynamics, employing audit-based measures as objective proxies for corruption and governance quality, and incorporating audit follow-up as an indicator of administrative accountability. The findings underscore the need for continuous oversight and stronger enforcement of audit recommendations to mitigate governance risks throughout a leader’s tenure.]]>
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