Artikel Jurnal :: Kembali

Artikel Jurnal :: Kembali

The audit board of republic of Indonesia's opinion and bribery in local governments in Indonesia

Yuniasih Dwi Astuti, Vid Adrison (Badan Pemeriksa Keuangan Direktorat Penelitian dan Pengembangan, 2019)
 Abstrak
This study is motivated by the trend of corruption cases which increase from year to year, where bribery is the first number in corruption cases. As many as 128 cases of bribery with in kracht status occurred in the local government that received an unqualified opinion from the Audit Board of the Republic of Indonesia (BPK RI). Using the Zero Inflated Poisson (ZIP) Panel Regression, this study examines the correlation between financial statement opinion and the number of bribery corruption cases based on 258 bribery cases that have been handled by the Corruption Eradication Commission
(KPK) in the period 2008-2017. The estimation result shows that there was no correlation between financial statement opinion and the number of bribery cases. However, the increase in the amount of capital expenditure also goods and services expenditure is related to the increase in the number of bribery cases. This study recommends BPK to consider improving the quality of fraud detection through audit procedures on financial statements, especially in regions that have a relatively high value of capital expenditure and service goods expenditure.
 Kata Kunci
 Metadata
No. Panggil : 332 JTKAKN 5:2 (2019)
Pengarang :
Pengarang/kontributor lain :
Subjek :
Penerbitan : Jakarta: Badan Pemeriksa Keuangan Direktorat Penelitian dan Pengembangan, 2019
Sumber PengataloganLibUI eng rda
ISSN24603937
Majalah/JurnalJurnal Tata Kelola dan Akuntabilitas Keuangan Negara
VolumeVol. 5, No. 2, Juli - Desember 2019: Hal. 125-138
Tipe Konten text
Tipe Media unmediated
Tipe Carrier volume
Akses Elektronik
Institusi Pemilik Universitas Indonesia
Lokasi Perpustakaan UI, Lantai 4, R. Koleksi Jurnal
  • Ketersediaan
  • Ulasan
  • Sampul
No. Panggil No. Barkod Ketersediaan
332 JTKAKN 5:2 (2019) 08-22-58090115 TERSEDIA
Ulasan:
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