PENGARUH AKUNTABILITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (LKPD) TERHADAP TINGKAT KORUPSI PEMERINTAH DAERAH DI INDONESIA

SETIAWAN, Wahyu and MUID, Dul (2012) PENGARUH AKUNTABILITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (LKPD) TERHADAP TINGKAT KORUPSI PEMERINTAH DAERAH DI INDONESIA. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

The purpose of the study is to test empirically the influence of accountability of local government financial statements (audit opinion, the weakness of internal control systems, and non-compliance with provisions of laws) on the level of local government corruption in Indonesia. Agency theory assumes that there are many information asymmetries between the agents (local government) who have direct access to information by the principals (the public). The existence of information asymmetry that allows the occurrence of fraud or corruption by local government. Accountability of local government financial statements as a mechanism of checks and balances is believed to affect the level of local government corruption. This study uses secondary data from the audit results of the Badan Pemeriksa Keuangan Republik Indonesia to the financial statements of local government in 2008 and the research results of the Transparency International Indonesia on the Corruption Perception Index of local government in Indonesia. This study uses purposive sampling and using multiple linear regression analysis. Before being conducted the regression test, it is examined by using the classical assumption tests. These results indicate that the accountability of local government financial statements (audit opinion, the weakness of internal control systems, and non-compliance with provisions of laws) do not affect the level of local government corruption in Indonesia. These results need to be reviewed because there is no similar empirical study that support or contradict the results of this study

Item Type:Thesis (Undergraduate)
Additional Information:accountability, audit opinion, the weakness of internal control systems, non-compliance with provisions of laws, corruption, local government
Uncontrolled Keywords:accountability, audit opinion, the weakness of internal control systems, non-compliance with provisions of laws, corruption, local government
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:37702
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:21 Dec 2012 08:49
Last Modified:21 Dec 2012 08:49

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