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Abstrak :
[Tesis ini bertujuan menguji efektivitas Sistem Pengendalian Intern Pemerintah Kota Tangerang untuk mencegah korupsi berupa suap atau gratifikasi. Berdasarkan pemeriksaan keuangan BPK untuk Tahun Anggaran 2009-2013, Laporan Keuangan Pemerintah Kota Tangerang selalu mendapatkan penilaian tertinggi dengan predikat Wajar Tanpa Pengecualian, namun korupsi berupa suap atau gratifikasi masih saja terjadi pada proses pelayanan publik berupa SIUP, IMB, KTP, Puskesmas, dan PBJ di Pemerintah Kota Tangerang. Penelitian dilakukan dengan metode kualitatif dan pendekatan evaluasi deskriptif terutama atas data-data sekunder berupa Laporan Penilaian Tingkat Maturitas Penyelenggaraan Sistem Pengendalian Intern Pemerintah Kota Tangerang Tahun 2014 dari BPKP, dan Buku Integritas Sektor Publik Tahun 2009-2013 yang diterbitkan KPK. Hasil penelitian menunjukkan bahwa sistem pengendalian intern pemerintah Kota Tangerang telah efektif untuk menghasilkan laporan keuangan yang handal, namun belum efektif untuk mencegah korupsi berupa suap atau gratifikasi, karena masyarakat pengguna layanan publik memiliki kebiasaan memberikan suap atau gratifikasi kepada petugas layanan meskipun mengetahui bahwa pemberian suap atau gratifikasi adalah perbuatan yang dilarang dan perbuatan yang tercela. ......This thesis aims to test the effectiveness of the Internal Control System Tangerang City Government to prevent corruption in the form of bribes or gratuities. Based on BPK audit for 2009-2013 Fiscal Year, Financial Statements Tangerang City Government always get the highest ratings by the predicate unqualified, but corruption in the form of bribe or gratuity is still happening in the public service in the form of License, IMB, ID Cards, Health Centers, and PBJ The Tangerang City Government. The research was conducted using qualitative and descriptive approach to evaluation, especially on secondary data in the form of Level Maturity Assessment Report Implementation of Internal Control System 2014 Tangerang City Government of BPKP, and the Public Sector Integrity Books Year 2009-2013 published by KPK. The results showed that the internal control system Tangerang City government has been effective to produce reliable financial statements, but is not effective for preventing corruption in the form of bribe or gratification, because people who use public services have a habit of giving bribes or gratuities to officers of public services even though they know that giving bribes or gratuities is prohibited and reprehensible actions;This thesis aims to test the effectiveness of the Internal Control System Tangerang City Government to prevent corruption in the form of bribes or gratuities. Based on BPK audit for 2009-2013 Fiscal Year, Financial Statements Tangerang City Government always get the highest ratings by the predicate unqualified, but corruption in the form of bribe or gratuity is still happening in the public service in the form of License, IMB, ID Cards, Health Centers, and PBJ The Tangerang City Government. The research was conducted using qualitative and descriptive approach to evaluation, especially on secondary data in the form of Level Maturity Assessment Report Implementation of Internal Control System 2014 Tangerang City Government of BPKP, and the Public Sector Integrity Books Year 2009-2013 published by KPK. The results showed that the internal control system Tangerang City government has been effective to produce reliable financial statements, but is not effective for preventing corruption in the form of bribe or gratification, because people who use public services have a habit of giving bribes or gratuities to officers of public services even though they know that giving bribes or gratuities is prohibited and reprehensible actions;This thesis aims to test the effectiveness of the Internal Control System Tangerang City Government to prevent corruption in the form of bribes or gratuities. Based on BPK audit for 2009-2013 Fiscal Year, Financial Statements Tangerang City Government always get the highest ratings by the predicate unqualified, but corruption in the form of bribe or gratuity is still happening in the public service in the form of License, IMB, ID Cards, Health Centers, and PBJ The Tangerang City Government. The research was conducted using qualitative and descriptive approach to evaluation, especially on secondary data in the form of Level Maturity Assessment Report Implementation of Internal Control System 2014 Tangerang City Government of BPKP, and the Public Sector Integrity Books Year 2009-2013 published by KPK. The results showed that the internal control system Tangerang City government has been effective to produce reliable financial statements, but is not effective for preventing corruption in the form of bribe or gratification, because people who use public services have a habit of giving bribes or gratuities to officers of public services even though they know that giving bribes or gratuities is prohibited and reprehensible actions.;This thesis aims to test the effectiveness of the Internal Control System Tangerang City Government to prevent corruption in the form of bribes or gratuities. Based on BPK audit for 2009-2013 Fiscal Year, Financial Statements Tangerang City Government always get the highest ratings by the predicate unqualified, but corruption in the form of bribe or gratuity is still happening in the public service in the form of License, IMB, ID Cards, Health Centers, and PBJ The Tangerang City Government. The research was conducted using qualitative and descriptive approach to evaluation, especially on secondary data in the form of Level Maturity Assessment Report Implementation of Internal Control System 2014 Tangerang City Government of BPKP, and the Public Sector Integrity Books Year 2009-2013 published by KPK. The results showed that the internal control system Tangerang City government has been effective to produce reliable financial statements, but is not effective for preventing corruption in the form of bribe or gratification, because people who use public services have a habit of giving bribes or gratuities to officers of public services even though they know that giving bribes or gratuities is prohibited and reprehensible actions, This thesis aims to test the effectiveness of the Internal Control System Tangerang City Government to prevent corruption in the form of bribes or gratuities. Based on BPK audit for 2009-2013 Fiscal Year, Financial Statements Tangerang City Government always get the highest ratings by the predicate unqualified, but corruption in the form of bribe or gratuity is still happening in the public service in the form of License, IMB, ID Cards, Health Centers, and PBJ The Tangerang City Government. The research was conducted using qualitative and descriptive approach to evaluation, especially on secondary data in the form of Level Maturity Assessment Report Implementation of Internal Control System 2014 Tangerang City Government of BPKP, and the Public Sector Integrity Books Year 2009-2013 published by KPK. The results showed that the internal control system Tangerang City government has been effective to produce reliable financial statements, but is not effective for preventing corruption in the form of bribe or gratification, because people who use public services have a habit of giving bribes or gratuities to officers of public services even though they know that giving bribes or gratuities is prohibited and reprehensible actions]

Abstrak :
Penelitian ini mencoba untuk melihat sejauh mana hipotesis grease the wheels dapat menjelaskan fenomena suap di Indonesia yang dilakukan oleh masyarakat miskin untuk dapat mengakses pelayanan publik seperti administrasi publik, kepolisian, kesehatan, dan pendidikan. Studi ini menggunakan analisis data cross-section yang didapatkan dari survei nasional tentang Tren Persepsi Publik mengenai Korupsi tahun 2018 yang dilakukan oleh Lembaga Survey Indoensia (LSI). Suvei nasional tersebut memiliki 3,670 responden yang tersebar di 34 provinsi di Indonesia. Penelitian ini menemukan bahwa bahwa hipotesis grease the wheels hanya ditemukan di sektor kesehatan, menunjukkan bahwa karakteristik pelayanan publik turut menentukan kecenderungan masyarakat miskin untuk melakukan suap saat pelayanan publik kurang baik. Hasil dari regresi logit menunjukkan kelompok masyarakat miskin secara signifikan mengalami kenaikan rasio peluang untuk menyuap sebesar faktor 8,207 apabila mereka memiliki persepsi bahwa kualitas pelayanan kesehatan di daerahnya buruk dibanding jika mereka memiliki persepsi bahwa kualitas pelayanan kesehatan di daerahnya sudah baik. Hal ini memperlihatkan bahwa karakteristik layanan seperti tingkat rivalitas, biaya pelayanan alternatif, dan resiko ketika tidak mendapatkan pelayanan menjadi faktor yang menentukan perilaku suap dalam pelayanan publik.

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The study attempts to find out to what extent grease the wheels hypothesis can explain the bribery phenomena in Indonesia that has been done by the poor to access public services like public administration, police, health, and education. The study used cross-section data from a national survey of the Public Perception of the Corruption Trend 2018 conducted by Lembaga Survey Indonesia (LSI). The surveys respondents are 3,670 households spread in 34 provinces in Indonesia. The study shows that the grease the wheels hypothesis is found only in health sector, confirming that the characteristics of the public services determine the likelihood of the poor to bribe when the quality of the public service is poor. The result of logit regression shows that the odds ratio of the poor people increases by a factor of 8,207 if they have a bad perception on the quality of public service compared with the one who have a good perception of public service. This shows that the characteristics of public services, such as the level of rivalry, cost of alternative services, and the risk to be excluded from the public service are the determinants of bribery in public services.

Abstrak :
Penelitian ini termotivasi karena kasus korupsi yang cenderung mengalami kenaikan dari tahun ke tahun, dimana modus suap menempati urutan pertama dalam jumlah kasus korupsi yang paling banyak terjadi. Bahkan, sebanyak 128 kasus suap berstatus inkracht  terjadi pada pemerintah daerah yang menerima opini Wajar Tanpa Pengecualian (WTP) dari BPK. Dengan menggunakan  regresi panel Zero Inflated Poisson (ZIP), penelitian ini menelaah korelasi antara opini BPK dengan jumlah kasus korupsi suap pada 478 entitas pemerintah daerah di Indonesia.  Dari hasil analisis terhadap 258 kasus suap pada pemerintah daerah yang  telah inkracht di KPK dalam kurun waktu 2008-2017, penelitian ini menemukan bahwa tidak ada korelasi antara opini BPK dengan jumlah kasus suap. Hanya kenaikan jumlah belanja modal dan belanja barang jasa yang berhubungan dengan kenaikan jumlah kasus suap. Penelitian ini merekomendasikan agar BPK mempertimbangkan untuk meningkatkan porsi audit belanja dengan prosedur audit yang lebih mengarah pada investigatif serta memasukkan faktor nilai realisasi belanja modal dan belanja barang jasa dalam variabel penentuan objek audit guna mengakomodir celah kecurangan yang meningkat akibat kenaikan nilai belanja.

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This research is encouraged to be executed because corruption cases tend to increase from year to year, where the bribery ranks first in the number of corruption cases that occur most. In fact, as many as 128 cases of bribery with inkracht status occurred in the regional government that received unqualified opinion from the Audit Board of Republic of Indonesia (BPK). By using the Zero Inflated Poisson (ZIP) panel regression, This study identifies corellation between financial statement opinion and the number of bribery corruption case based on 258 bribery cases that have been handled by the Corruption Eradication Commission (KPK) in the period 2008-2017. The estimation result show that there was no correlation between financial statement opinion and the number of bribery cases. Only the increase in the amount of capital expenditure and expenditure on goods and services is related to the increase in the number of bribery cases. This study recommends that BPK consider increasing the portion of the audit of expences with audit procedures that are more investigative and include the capital expenditure realization value factor and service goods expenditure in the audit object determination variable in order to accommodate fraudulent loopholes that increase due to increases in spending value.