Peningkatan Kinerja Pemerintahan Melalui Good Government Governance dan Pencegahan Korupsi
Abstract
Indonesia memiliki potensi ekonomi yang sangat besar, namun kekayaan tersebut belum dapat membuat rakyat Indonesia sejahtera. Masalah tersebut terjadi karena praktik korupsi yang menyebabkan hilangnya sumber daya pemerintah. Perlu disusun sebuah sistem manajemen yang baik untuk mengurangi terjadinya korupsi di pemerintahan. Penelitian ini bertujuan menginvestigasi hubungan antara tata kelola pemerintah daerah, kualitas pencegahan korupsi dan kinerja pemerintah daerah pada 34 Pemerntah Provinsi di Indonesia. Penelitian ini menggunakan analisis Structural Equation Model (SEM) dengan metode Partial Least Square (PLS). Penelitian ini menggunakan data sekunder dari lembaga pemerintah terkait tahun 2021-2022. Hasil dari penelitian ini menyatakan bahwa antar ketiga variabel memiliki hubungan positif signifikan dan memiliki hubungan kausalitas.
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References
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Klitgaard, R. (1988). Controlling Corruption. University of California Press.
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Manoppo, D. cristian, Winerungan, R. R., & Tanor, L. A. O. (2023). Pengaruh Tingkat Kemakmuran Daerah dan Temuan Audit Terhadap Kinerja Keuangan Pemerintah Daerah. Jurnal Akuntansi Manado (JAIM), 4(2), 428–437. https://doi.org/10.53682/jaim.vi.4170
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Mombeuil, C., & Diunugala, H. P. (2021). UN sustainable development goals, good governance, and corruption: The paradox of the world’s poorest economies. Business and Society Review, 126(3), 311–338. https://doi.org/10.1111/basr.12241
Patih, T., & Halistin. (2020). STRUCTURAL EQUATION MODELING DENGAN PARTIAL LEAST SQUARE (SEM-PLS) SERTA APLIKASINYA PADA BIDANG PENDIDIKAN. CV. Pena Perasada.
Popova, Y., & Podolyakina, N. (2014). Pervasive Impact of Corruption on Social System and Economic Growth. Procedia - Social and Behavioral Sciences, 110, 727–737. https://doi.org/10.1016/j.sbspro.2013.12.917
Putri, C. M., Argilés-Bosch, J. M., & Ravenda, D. (2023). Creating good village governance: an effort to prevent village corruption in Indonesia. Journal of Financial Crime. https://doi.org/10.1108/jfc-11-2022-0266
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Susilo, W. D., Angraeni, S., & Partohap, T. H. (2019). Integrity Assessment Survey: Alternative Performance Measurement of Corruption Eradication. Jurnal Antikorupsi Integritas, 05(2), 165 s/d 189.
Triatmanto, B., & Bawono, S. (2023). The interplay of corruption, human capital, and unemployment in Indonesia: Implications for economic development. Journal of Economic Criminology, 2(February), 100031. https://doi.org/10.1016/j.jeconc.2023.100031
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Wahyuni, I. S., Haron, H., & Fernando, Y. (2021). The effects of good governance and fraud prevention on performance of the zakat institutions in Indonesia: a Sharīʿah forensic accounting perspective. International Journal of Islamic and Middle Eastern Finance and Management, 14(4), 692–712. https://doi.org/10.1108/IMEFM-03-2019-0089
Yusuf, Z., Nawawi, A., & Salin, A. S. A. P. (2020). The effectiveness of payroll system in the public sector to prevent fraud. Journal of Financial Crime, 1982. https://doi.org/10.1108/JFC-08-2017-0075
Al-Faryan, M. A. S., & Shil, N. C. (2023). Governance as an Interplay between Corruption and Polity: Conceptualizing from a National Perspective. Economies, 11(2). https://doi.org/10.3390/economies11020065
Alfada, A. (2019). Corruption and Economic Growth in ASEAN Member Countries. Economics and Finance in Indonesia, 65(2), 111. https://doi.org/10.47291/efi.v65i2.628
Apriliyanti, I. D., & Kristiansen, S. O. (2019). The logics of political business in state-owned enterprises: the case of Indonesia. International Journal of Emerging Markets, 14(5), 709–730. https://doi.org/10.1108/IJOEM-08-2018-0433
Assoum, F., & Alastaire, S. (2023). Only under good governance does public debt improve national income : Evidence from dynamic panel threshold model for Sub-Saharan African countries. 10(March). https://doi.org/10.1016/j.jge.2023.100078
Badan Pusat Statistik Indonesia. (2023). Profil Kemiskinan di Indonesia Maret 2023. In Badan Pusat statistik (Issue 57). https://www.bps.go.id/pressrelease/2018/07/16/1483/persentase-penduduk-miskin-maret-2018-turun-menjadi-9-82-persen.html
Cárcaba, A., Arrondo, R., & González, E. (2022). Does good local governance improve subjective well-being? European Research on Management and Business Economics, 28(2). https://doi.org/10.1016/j.iedeen.2021.100192
Choudhury, S. (2023). Non-random selection into entrepreneurship in the realm of government decentralization and corruption. European Journal of Political Economy, 78(February), 102377. https://doi.org/10.1016/j.ejpoleco.2023.102377
Dzingai, I., & Fakoya, M. (2017). Effect of corporate governance structure on the financial performance of Johannesburg Stock Exchange (JSE)-listed mining firm. Sustainability, 9(6), 867. https://doi.org/https://doi.org/10.3390/su9060867
Fhima, F., Nouira, R., & Sekkat, K. (2023). How does corruption affect sustainable development? A threshold non-linear analysis. Economic Analysis and Policy, 78, 505–523. https://doi.org/10.1016/j.eap.2023.03.020
Freeman, R. E. (1984). Strategic Management: A Stakeholder Approach. Pitman.
Hair, J. F., Hult, G. T. M., Ringle, M. C., & Sarstedt, M. (2017). A Primer on Partial Least Squares Structural Equation Model (PLS-SEM) Second Edition. SAGE Publication, Inc.
Hair, J. F., Hult, G. T. M., Ringle, M. C., Sarstedt, M., Danks, N. P., & Ray, S. (2021). Review of Partial Least Squares Structural Equation Modeling (PLS-SEM) Using R: A Workbook. In Structural Equation Modeling: A Multidisciplinary Journal (Vol. 30, Issue 1). https://doi.org/10.1080/10705511.2022.2108813
Handayani, E., Garad, A., Suyadi, A., & Tubastuvi, N. (2023). Increasing The Performance of Village Services with Good Governance and Participation. World Development Sustainability, 3(June), 100089. https://doi.org/10.1016/j.wds.2023.100089
Harfianah, S., & Faisal. (2023). Faktor-Faktor yang Memengaruhi Pengelolaan Aset Pemerintah. 2534–2549.
Hartanto, D., Dalle, J., Akrim, A., & Anisah, H. U. (2021). Perceived effectiveness of e-governance as an underlying mechanism between good governance and public trust: a case of Indonesia. Digital Policy, Regulation and Governance , 23(6), 598–616. https://doi.org/10.1108/DPRG-03-2021-0046
Hendayani, N., Nur, E., & Yuyetta, A. (2022). PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP. 11(2), 1–15.
Jensen, M., & Meckling, W. (1976). Theory of the firm: Managerial behavior, agency costs, and ownership structure. Journal of Financial Economics, V. 3, No., 283–303. https://doi.org/10.1017/CBO9780511817410.023
Kemenkeu. (2022). Indonesia Dalam Forum G20. https://www.kemenkeu.go.id/g20
Kementerian PPN. (2020). Pedoman Teknis Penyusunan Rencana Aksi - Edisi II Tujuan Pembangunan Berkelanjutan/ Sustainable Development Goals (TPB/SDGs). Kementerian PPN.
Khairudin, K., Rahmawati, R., Winarna, J., & Gantyowati, E. (2022). The Indonesian provincial governments’ post-reformation good governance quality: A PCA approach. Jurnal Ekonomi Dan Bisnis, 25(1), 59–88. https://doi.org/10.24914/jeb.v25i1.5168
Klitgaard, R. (1988). Controlling Corruption. University of California Press.
Kusuma, P. M., & Kurniasih, L. (2019). Pengaruh Opini Audit Dan Karakteristik Pemerintah Daerah Terhadap Kinerja Pemerintah Kabupaten/Kota. EQUITY, 20(July), 1–23.
Latan, H., & Ghozali, I. (2017). Partial Least Squares; Konsep, Metode, dan Aplikasi Menggunakan Program WarpPLS 5.0. Badan Penerbit - Undip.
Lukman, Sujianto, A. E., Dwiningtias, K., Luksita, A. C., & Narmaditya, B. S. (2023). Human Development Index, Good Governance Practice and Export: Evidence From Asean Countries. Journal of Eastern European and Central Asian Research, 10(3), 468–477. https://doi.org/10.15549/jeecar.v10i3.1230
Lustrilanang, P., Suwarno, Darusalam, P., Rizki, L. T., Omar, N., & Said, J. (2023). The Role of Control of Corruption and Quality of Governance in ASEAN: Evidence from DOLS and FMOLS Test. Cogent Business and Management, 10(1), 1–18. https://doi.org/10.1080/23311975.2022.2154060
Mandal, A., & Amilan, S. (2023). Preventing financial statement fraud in the corporate sector: insights from auditors. Journal of Financial Reporting and Accounting. https://doi.org/10.1108/JFRA-02-2023-0101
Manoppo, D. cristian, Winerungan, R. R., & Tanor, L. A. O. (2023). Pengaruh Tingkat Kemakmuran Daerah dan Temuan Audit Terhadap Kinerja Keuangan Pemerintah Daerah. Jurnal Akuntansi Manado (JAIM), 4(2), 428–437. https://doi.org/10.53682/jaim.vi.4170
Mardiasmo. (2018). Otonomi dan Manajemen Keuangan Daerah. Penerbit Andi.
Mombeuil, C., & Diunugala, H. P. (2021). UN sustainable development goals, good governance, and corruption: The paradox of the world’s poorest economies. Business and Society Review, 126(3), 311–338. https://doi.org/10.1111/basr.12241
Patih, T., & Halistin. (2020). STRUCTURAL EQUATION MODELING DENGAN PARTIAL LEAST SQUARE (SEM-PLS) SERTA APLIKASINYA PADA BIDANG PENDIDIKAN. CV. Pena Perasada.
Popova, Y., & Podolyakina, N. (2014). Pervasive Impact of Corruption on Social System and Economic Growth. Procedia - Social and Behavioral Sciences, 110, 727–737. https://doi.org/10.1016/j.sbspro.2013.12.917
Putri, C. M., Argilés-Bosch, J. M., & Ravenda, D. (2023). Creating good village governance: an effort to prevent village corruption in Indonesia. Journal of Financial Crime. https://doi.org/10.1108/jfc-11-2022-0266
Quah, J. S. T. (2015). Lee Kuan Yew’s enduring legacy of good governance in Singapore, 1959-2015. Asian Education and Development Studies, 4(4), 374–393. https://doi.org/10.1108/AEDS-05-2015-0020
Rahayuningtyas, D. P. A., & Setyaningrum, D. (2018). Pengaruh Tata Kelola Dan E-Government Terhadap Korupsi. EKUITAS (Jurnal Ekonomi Dan Keuangan), 1(4), 431–450. https://doi.org/10.24034/j25485024.y2017.v1.i4.2597
Ratmono, D., Cholbyah, A., Cahyonowati, N., & Darsono, D. (2021). The problem of corruption in government organizations: Empirical evidence from indonesia. Problems and Perspectives in Management, 19(4), 29–39. https://doi.org/10.21511/ppm.19(4).2021.03
Setyaningrum, D., Wardhani, R., & Syakhroza, A. (2017). Good public governance, corruption and public service quality: Indonesia evidence. International Journal of Applied Business and Economic Research, 15(19), 327–338.
Sholihin, M., & Ratmono, D. (2020). Analisis SEM_PLS edngan WarpPLS 7.0 untuk Hubungan Nonlinear dalam Penelitian Sosial dan Bisnis. Penerbit Andi.
Su, H., Lu, Y., Lyulyov, O., & Pimonenko, T. (2023). Good Governance within Public Participation and National Audit for Reducing Corruption. Sustainability (Switzerland), 15(9), 1–17. https://doi.org/10.3390/su15097030
Susilo, W. D., Angraeni, S., & Partohap, T. H. (2019). Integrity Assessment Survey: Alternative Performance Measurement of Corruption Eradication. Jurnal Antikorupsi Integritas, 05(2), 165 s/d 189.
Triatmanto, B., & Bawono, S. (2023). The interplay of corruption, human capital, and unemployment in Indonesia: Implications for economic development. Journal of Economic Criminology, 2(February), 100031. https://doi.org/10.1016/j.jeconc.2023.100031
UN. (2023). Rankings The overall performance of all 193 UN Member States. https://dashboards.sdgindex.org/rankings 10 September 2023 21:05
UNDP. (2022). Human Development Report 2021/2022. https://hdr.undp.org/system/files/documents/...report.../hdr2021-22pdf_1.pdf
Villoria, M. (2021). Good Governance and Corruption in Latin America . In B. G. Peters, C. A. Tercedor, & C. Ramos (Eds.), The Emerald Handbook of Public Administration in Latin America (pp. 407–435). Emerald Publishing Limited. https://doi.org/10.1108/978-1-83982-676-420201016
Wahyuni, I. S., Haron, H., & Fernando, Y. (2021). The effects of good governance and fraud prevention on performance of the zakat institutions in Indonesia: a Sharīʿah forensic accounting perspective. International Journal of Islamic and Middle Eastern Finance and Management, 14(4), 692–712. https://doi.org/10.1108/IMEFM-03-2019-0089
Yusuf, Z., Nawawi, A., & Salin, A. S. A. P. (2020). The effectiveness of payroll system in the public sector to prevent fraud. Journal of Financial Crime, 1982. https://doi.org/10.1108/JFC-08-2017-0075
Published
2023-12-30
How to Cite
HADI, Aditya Anton Atmojo; CHARIRI, Anis.
Peningkatan Kinerja Pemerintahan Melalui Good Government Governance dan Pencegahan Korupsi.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 12, p. 3220-3233, dec. 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/110065>. Date accessed: 12 may 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i12.p08.
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