The Moderating Role of Natural Resources Between Fiscal Decentralization, Government Internal Audit, Law Enforcement and Corruption: Evidence from Indonesian Local Government

IF 2.4 Q2 ECONOMICS

Contemporary Economics Pub Date : 2022-12-31 DOI:10.5709/ce.1897-9254.490

Livia Nathan, Khoirul Aswar, Jumansyah, S. Mulyani, Hardi, Azwir Nasir

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Abstract

This research is a quantitative study which aims to examine the level of corruption in the Indo- nesian local government with its influencing determinants, namely fiscal decentralization, gov- ernment internal audit, and law enforcement and natural resources as moderating variables. The population in this study is the district and city governments in Indonesia. The sample in this study consisted of 81 district governments and 33 city governments based on the purposive sampling method with the criteria of district and city governments having permanent legal force corruption cases in 2019. Testing the hypothesis in this study using Moderated Regression Analysis (MRA) with the SPSS Version 24 program. The results showed that fiscal decentralization had a significant effect on the level of corruption, government internal audit and law enforcement had no significant ef- fect on the level of corruption, natural resources had a significant effect on moderating the effect of fiscal decentralization on the level of corruption. This research was conducted to examine and analyze the factors that can influence the level of corruption in local governments. In addition, with this research, it can be seen how local governments carry out their government affairs and the role of local governments in suppressing the level of corruption.

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自然资源在财政分权、政府内部审计、执法与腐败之间的调节作用:来自印尼地方政府的证据

本研究是一项定量研究，旨在探讨印尼地方政府的腐败程度及其影响因素，即财政分权、政府内部审计、执法和自然资源作为调节变量。本研究的人口是印度尼西亚的区和市政府。本研究采用目的抽样方法，以2019年具有永久法律效力的区市政府腐败案件为标准，选取81个区市政府和33个市市政府作为样本。检验假设在本研究中使用适度回归分析(MRA)与SPSS版本24程序。结果表明，财政分权对腐败水平有显著影响，政府内部审计和执法对腐败水平无显著影响，自然资源对财政分权对腐败水平的调节作用显著。本研究旨在检验和分析影响地方政府腐败程度的因素。此外，通过本研究，可以看到地方政府如何开展政务工作，以及地方政府在抑制腐败程度方面的作用。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Contemporary Economics ECONOMICS-

CiteScore

3.70

自引率

9.50%

发文量

审稿时长

24 weeks

期刊介绍： The mission of the Contemporary Economics is to publish advanced theoretical and empirical research in economics, finance, accounting and management with the noticeable contribution and impact to the development of those disciplines and preferably with practice relevancies. All entirety of methods is desirable, including a falsification of conventional understanding, theory building through inductive or qualitative research, first empirical testing of a theory, meta-analysis with theoretical implications, constructive replication that clarifies the boundaries or range of a theory for theoretical research as well as qualitative, quantitative, field, laboratory, meta-analytic, and combination for an empirical research. This clear priority for comprehensive manuscripts containing a methodology-based theoretical and empirical research with implications and recommendations for policymaking does not exclude manuscripts entirely focused on theory or methodology. Manuscripts that raise significant, actual topics of international relevance will be highly appreciated. The interdisciplinary approach including – besides economic, financial, accounting or managerial –also other aspects, is welcomed.