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Kota semarang,
Jawa tengah
INDONESIA
Diponegoro Journal of Accounting
Published by Universitas Diponegoro
ISSN : 23373806     EISSN : -     DOI : -
Core Subject : Economy,
Media publikasi karya ilmiah lulusan S1 Prodi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro yang memuat berbagai hasil penelitian maupun kajian di bidang akuntansi.
Arjuna Subject : -
Articles 1 Documents
Search results for , issue "Volume 12, Nomor 2, Tahun 2023" : 1 Documents clear
PENGARUH OPINI AUDIT DAN TEMUAN AUDIT TERHADAP TINGKAT KORUPSI PEMERINTAH DAERAH DI INDONESIA (Studi Empiris pada Kabupaten dan Kota di Jawa Tengah Tahun 2015-2020) Panji, Imam; Utomo, Dwi Cahyo
Diponegoro Journal of Accounting Volume 12, Nomor 2, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to test and find out the effect of audit opinions and audit findings on the level of corruption in local governments in Central Java Province. The research data used is secondary data from Central Java BPK Website, the annual audit report (LHP), and the Central Java High Court. This study uses multiple linear regression analysis to test the correlation between audit opinion and audit findings on the level of corruption. The test results individually prove that audit opinion has a negative effect on the level of corruption, and audit findings have no effect on the level of corruption in the district or city government in Central Java Province.

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