ANALISIS PENGARUH AUDITOR PEMERINTAH TERHADAP TINGKAT KORUPSI DI INDONESIA

Abstract

The purpose of this research is to analyze the effect of irregularities detected by government auditor on coruruption control and the rectification effort based on government auditor’s recommendation about corruption control. The dependent variable that used in this research is corruption and the independent variables are irregularities detected by government auditor and rectification effort. To strengthen the result of this research, few control variables are used, they are economic growth, open, government size, education, and wage. The population of this research include all of the Indonesia’s provinces. The data that used are secondary data from the attorney general’s annual report, IHPS BPK RI, and Statistical Yearbook of Indonesian. Statistic tool that used in this research is multiple linear regresion. Statistical testing conclude that irregularities detected by government auditor doesn’t have significant impact on corruption, meanwhile retrification effort based on government auditor’s recommendation have significant and positive impact on corruption. Statistical testing to variable control conclude that wage have significant and negative impact on degree of corruption.