THE EFFECT OF AUDIT OPINION, AUDIT FINDING, AND AUDIT RECTIFICATION ON CORRUPTION LEVEL IN INDONESIAN PROVINCES YEAR 2018

ANELLA, DEBORAH and Mukhtaruddin, Mukhtaruddin and Safitri, Rika Henda (2020) THE EFFECT OF AUDIT OPINION, AUDIT FINDING, AND AUDIT RECTIFICATION ON CORRUPTION LEVEL IN INDONESIAN PROVINCES YEAR 2018. Undergraduate thesis, Sriwijaya University.

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Abstract

Agency theory assumes that information asymmetry will occur because the government as an agent has more information about the resources owned compared to the community. This asymmetry will make possible for corruption done by agents. Government auditing is believed to affect the level of local government corruption. This study aims to empirically examines the phenomenon about the influence of government audit result such as audit opinion, audit finding, and audit rectification on corruption level in Indonesian provinces. This research uses secondary data from the report of audit result issued by Supreme Audit Institutions of Republic of Indonesia, the Trend Reports of Handling Corruption from Indonesia Corruption Watch, and Central Bureau of Statistics. The object in this study is 34 provincial governments for the year 2018. This research uses purposive sampling and multiple linear regression analysis. The study shows that partially, audit rectification has negative effect on corruption level, audit finding and audit opinion has no effect on corruption level. This study has limitation related to the data of corruption cases which is supposedly less representative in real situation.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Corruption Level, Audit Opinion, Audit Finding, Audit Rectification
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 4758 not found.
Date Deposited:	23 Jan 2020 05:17
Last Modified:	23 Jan 2020 05:17
URI:	http://repository.unsri.ac.id/id/eprint/25014

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