Transparansi, Hasil Audit Laporan Keuangan dan Korupsi pada Pemerintah Provinsi di Indonesia
Abstract
Transparency and audit results on government management are important things that can be used to reduce corruption. This study aims to determine the effect of transparency, audit findings and follow-up on recommendation of audit results on corruption, using data from 28 provincial governments during 2013 – 2020. The research population is the provincial government in Indonesia, and uses Microsoft Excel and Eviews for data processing. The test results on 224 samples show that transparency has a negative effect on corruption, and audit findings have a positive effect on corruption. Meanwhile, follow-up on recommendation of audit results has no effect on corruption.
Keywords: Transparency; Findings; Follow-Up; Corruption
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References
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Spence, M. (1973). Job Market Signaling. The Quarterly Journal of Economics, 87(3), 355–374. https://doi.org/10.1055/s-2004-820924
Umar, H. (2011). Peran Akuntan dalam Pemberantasan Korupsi. Sosiohumaniora, 13.
Umar, H. (2012). Pengawasan untuk Pemberantasan Korupsi. Jurnal Akuntansi & Auditing, 8(2), 109–122.
Andersson, S., & Heywood, P. M. (2009). The politics of perception: Use and abuse of transparency international’s approach to measuring corruption. Political Studies, 57(4), 746–767. https://doi.org/10.1111/j.1467-9248.2008.00758.x
Bararoh, T., & Prayitno, B. (2011). Analisis Faktor Transparansi Pemerintah dan Tingkat Pendidikan Masyarakat yang Mempengaruhi Korupsi di Kabupaten dan Kotamadya di Indonesia. Equilibrium, 9(2), 160–180. https://journal.uwks.ac.id/index.php/equilibrium/article/view/146
Brusca, I., Manes Rossi, F., & Aversano, N. (2018). Accountability and Transparency to Fight against Corruption: An International Comparative Analysis. Journal of Comparative Policy Analysis: Research and Practice, 20(5), 486–504. https://doi.org/10.1080/13876988.2017.1393951
Budiman, M. A., & Amyar, F. (2021). The effect of audit opinions, implementation of audit recommendations, and findings of state losses on corruption levels in the ministries and institutions of the Republic of Indonesia. Jurnal Tata Kelola Dan Akuntabilitas Keuangan Negara, 7(1), 113–129. https://doi.org/10.28986/jtaken.v7i1.471
Chen, C., & Neshkova, M. I. (2020). The effect of fiscal transparency on corruption: A panel cross-country analysis. Public Administration, 98(1), 226–243. https://doi.org/10.1111/padm.12620
Damiati, L. (2016). Hasil Audit Pemerintahan dan Tingkat Korupsi. UIN Syarif Hidayatullah.
De Asis, M. G. (2006). Reducing Corruption at the Local Level. The World Bank Institute, 1–21. http://web.worldbank.org/archive/website01006/WEB/IMAGES/REDUCING.PDF
Effendy, Y. (2013). Tinjauan Hubungan Opini WTP BPK dengan Kasus Korupsi pada Pemda di Indonesia Kajian Manajemen Keuangan Pemerintah, Hubungan antara Masyarakat, Pemerintah dan Pemeriksa (Auditor). Jurnal Manajemen Dan Bisnis, 13(1), 46–55. http://jurnal.umsu.ac.id/index.php/mbisnis/article/view/107/54
Evans III, J. H., & Patton, J. M. (1987). Signaling and Monitoring in Public-Sector Accounting. Journal of Accounting Research, 25, 130–158. https://doi.org/10.2307/2491084
Gedeona, H. T. (2005). Transparansi Pengelolaan Anggaran Daerah: Sebuah Alternatif Pemberantasan Korupsi di Tingkat Daerah. Jurnal Ilmu Administrasi, 2(3), 258–267. https://ejournal.undip.ac.id/index.php/hukum_progresif/article/view/655
Halter, M. V., de Arruda, M. C. C., & Halter, R. B. (2009). Transparency to reduce corruption?: Dropping hints for private organizations in Brazil. Journal of Business Ethics, 84(3 SUPPL.), 373–385. https://doi.org/10.1007/s10551-009-0198-6
Huefner, R. J. (2011). Fraud Risks in Local Government: An Analysis of Audit Findings. Journal of Forensic & Investigate Accounting, 3(3), 111–125.
Isnadiva, S. M., & Haryanto. (2021). HASIL PEMERIKSAAN DAN KASUS KORUPSI PADA PEMERINTAH DAERAH Studi pada Pemerintah Provinsi di Indonesia Tahun 2015-2018. Jurnal Riset Akuntansi Dan Keuangan, 9(1), 83–100. https://doi.org/10.17509/jrak.v9i1.28342
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.2139/ssrn.94043
Kurniawati, A. D., & Pratama, Y. M. (2021). The role of government auditing in controlling the level of corruption in Indonesia. Jurnal Akuntansi & Auditing Indonesia, 25(1), 54–64. https://doi.org/10.20885/jaai.vol25.iss1.art6
Liu, J., & Lin, B. (2012). Government auditing and corruption control: Evidence from China’s provincial panel data. China Journal of Accounting Research, 5(2), 163–186. https://doi.org/10.1016/j.cjar.2012.01.002
Masyitoh, R. D., Wardhani, R., & Setyaningrum, D. (2015). Pengaruh Opini Audit, Temuan Audit, dan Tindak Lanjut Hasil Audit terhadap Persepsi Korupsi pada Pemerintah Daerah Tingkat II Tahun 2008-2010. Simposium Nasional Akuntansi, XVIII, 1–26.
Peisakhin, L., & Pinto, P. (2010). Is transparency an effective anti-corruption strategy? Evidence from a field experiment in India. Regulation and Governance, 4(3), 261–280. https://doi.org/10.1111/j.1748-5991.2010.01081.x
Peraturan Pemerintah Nomor 12. (2019). Pengelolaan Keuangan Daerah.
Persson, A., Rothstein, B., & Teorell, J. (2012). Why Anticorruption Reforms Fail-Systemic Corruption as a Collective Action Problem. Governance: An International Journal of Policy, Administration, and Institutions. https://doi.org/10.1111/j.1468-0491.2012.01604.x
Pramesti, L., & Haryanto, H. (2019). Akuntabilitas dan Tingkat Korupsi Pemerintah Kabupaten dan Kota Di Provinsi Jawa Tengah. Jurnal Akuntansi Aktual, 6(2), 298–308. https://doi.org/10.17977/um004v6i22019p298
Puspita, R., & Martani, D. (2012). Analisis Pengaruh Kinerja dan Karakteristik Pemda terhadap Tingkat Pengungkapan dan Kualitas Informasi dalam Website Pemda. Simposium Nasional Akuntansi XV, 1–26. https://doi.org/10.7775/rac.v84.i1.7932
Rahayuningtyas, D. P. A., & Setyaningrum, D. (2017). 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
Ramadhan, A. (2021). Indeks Persepsi Korupsi Indonesia pada 2020 Turun Jadi 37, Peringkat 102 di Dunia. https://nasional.kompas.com/read/2021/01/28/14120521/indeks-persepsi-korupsi-indonesia-pada-2020-turun-jadi-37-peringkat-102-di
Rini, R., & Damiati, L. (2017). Analisis Hasil Audit Pemerintahan dan Tingkat Korupsi Pemerintahan Provinsi di Indonesia. Jurnal Dinamika Akuntansi Dan Bisnis, 4(1), 73–90. https://doi.org/10.24815/jdab.v4i1.4933
Spence, M. (1973). Job Market Signaling. The Quarterly Journal of Economics, 87(3), 355–374. https://doi.org/10.1055/s-2004-820924
Umar, H. (2011). Peran Akuntan dalam Pemberantasan Korupsi. Sosiohumaniora, 13.
Umar, H. (2012). Pengawasan untuk Pemberantasan Korupsi. Jurnal Akuntansi & Auditing, 8(2), 109–122.
Published
2022-09-26
How to Cite
CININTYA, Christine; GAMAYUNI, Rindu Rika; DHARMA, Fitra.
Transparansi, Hasil Audit Laporan Keuangan dan Korupsi pada Pemerintah Provinsi di Indonesia.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 9, p. 2721-2735, sep. 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/89973>. Date accessed: 08 may 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i09.p07.
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