审计结果对地方政府财务报告质量对腐败的影响

IF 0.6 Q2 Social Sciences

Economic Annals-XXI Pub Date : 2022-06-22 DOI:10.21003/ea.v197-07

Aminah

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引用次数: 1

摘要

该研究考察了地方政府财务报告质量对审计结果调节的腐败的影响。这项研究是在印度尼西亚所有省级政府中进行的。腐败是通过总检察长办公室的腐败案件数据来衡量的。利用信息控制系统的弱点和发现的不符合法律法规的情况来评估审计结果。本研究采用数据回归、模型检验、假设检验和决定系数等方法。结果表明，LKPD的素质对腐败产生了负面和显著的影响。该分析表明，如果LKPD的质量提高1%，腐败将减少0.80%。审计结果加强了LKPD质量与腐败之间的关系。这一发现支持了代理理论和管理理论。因此，省政府应提高LKPD的质量，最大限度地减少审计结果和腐败。

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The effect of the quality of local government financial reports on corruption moderated with the audit findings

The study examines the effect of the Quality of Local Government Financial Reports (LKPD) on corruption moderated by audit findings. The study was conducted on all provincial governments in Indonesia. Corruption is measured by data on corruption cases in the Attorney General’s Office. The audit findings are evaluated using weaknesses in the Information Control System (SPI) and discoveries of non-compliance with laws and regulations. This research use data regression, model testing, hypothesis testing, and coefficient of determination. The results reveal that the LKPD’s quality had a negative and significant impact on corruption. This analysis states that if the quality of LKPD increases by 1%, corruption will decrease by 0.80%. The audit findings strengthen the relationship between the quality of LKPD on corruption. This finding supports the agency theory and stewardship theory. Therefore, the provincial government should improve the quality of LKPD to minimize audit findings and corruption.

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来源期刊

Economic Annals-XXI ECONOMICS-

CiteScore

1.50

自引率

0.00%

发文量

期刊介绍： The Economic Annals-XXI Journal – recognized in Ukraine and abroad scientific-analytic edition. Scientific articles of leading Ukrainian and other foreign scientists, postgraduate students and doctorates, deputies of Ukraine, heads of state and local authorities, materials of scientific conferences and seminars; reviews on scientific monographs, etc. are regularly published in this Journal.