Do the government expenditure audits correlate with corruption in the public procurement
Deri Yanto, Vid Adrison (Badan Pemeriksa Keuangan Direktorat Penelitian dan Pengembangan, 2020)
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| Public procurement is the main area of corruption in the government. This study aims to examine the correlation between government expenditure audit conducted by BPK and local government corruption behavior. This study uses a fixed effect panel regression approach and the dependent variable is the value of irregularities in the public procurement sector in all local governments in Indonesia. This study found that the government expenditure audit carried out in the previous period correlated with changes in local government corruption behavior. Local governments will reduce corruption behavior as an implication of changing views and calculating expected cost corruption based on their experience of being audited. Besides, local governments expect their probabilities to be re-audited. It is evident in the local government which has not been audited for three years that it will try to reduce its corrupt behavior because it is expected that this year will be audited again. This study suggests an increase in audit frequency that is expected to decrease the aggregate corruption level in public procurement in local government. |
| No. Panggil : | 332 JTKAKN 6:1 (2020) |
| Entri utama-Nama orang : | |
| Entri tambahan-Nama orang : | |
| Subjek : | |
| Penerbitan : | Jakarta: Badan Pemeriksa Keuangan Direktorat Penelitian dan Pengembangan, 2020 |
| Sumber Pengatalogan : | LibUI eng rda |
| ISSN : | 24603937 |
| Majalah/Jurnal : | Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara |
| Volume : | Vol. 6, No. 1, Jan - Jun 2020: Hal. 19-33 |
| Tipe Konten : | teks |
| Tipe Media : | unmediated |
| Tipe Carrier : | volume (rdacarier) |
| Akses Elektronik : | https://doi.org/10.28986/jtaken.v6i1 |
| Institusi Pemilik : | Universitas Indonesia |
| Lokasi : | Perpustakaan UI, Lantai 4 R. Koleksi Jurnal |
| No. Panggil | No. Barkod | Ketersediaan |
|---|---|---|
| 332 JTKAKN 6:1 (2020) | 08-22-49342353 | TERSEDIA |
| Ulasan: |
| Tidak ada ulasan pada koleksi ini: 20511984 |
