PENGARUH KINERJA KEUANGAN, AKUNTABILITAS DAN TRANSPARANSI LAPORAN KEUANGAN PEMERINTAH DAERAH (LKPD)TERHADAP TINGKAT KORUPSI PEMERINTAH DAERAH (STUDI PADA PEMERINTAH KOTA SE-SUMATERA)

DEVANA, MAURA MARCIA and Safitri, Rika Henda (2025) PENGARUH KINERJA KEUANGAN, AKUNTABILITAS DAN TRANSPARANSI LAPORAN KEUANGAN PEMERINTAH DAERAH (LKPD)TERHADAP TINGKAT KORUPSI PEMERINTAH DAERAH (STUDI PADA PEMERINTAH KOTA SE-SUMATERA). Undergraduate thesis, Sriwijaya university.

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Abstract

Corruption is one of the main obstacles to development and welfare in many countries, including Indonesia. This study aims to examine the effect of financial performance as measured by the ratio of independence, accountability and transparency of local government financial reports (LKPD) on the level of local government corruption in city governments throughout Sumatra. The population in this study were all cities on the island of Sumatra. The method used is quantitative with multiple linear regression analysis using SPSS 24 software and purposive sampling technique. The research sample consisted of 50 observations from 10 cities. The results of the study indicate that financial performance has a negative effect on the level of corruption, while the accountability and transparency of local government financial reports do not affect the level of corruption.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Kinerja Keuangan, Rasio Kemandirian, Akuntabilitas, Transparansi, Tingkat Korupsi
Subjects:	H Social Sciences > HJ Public Finance > HJ9103-9695 Local finance. Municipal finance Including the revenue, budget, expenditure, etc. of counties, boroughs, communes, municipalities, etc.
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Maura Marcia Devana
Date Deposited:	14 Jul 2025 06:08
Last Modified:	14 Jul 2025 06:08
URI:	http://repository.unsri.ac.id/id/eprint/177890

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