PENGARUH OPINI AUDIT, TEMUAN AUDIT DAN TINDAK LANJUT HASIL AUDIT TERHADAP TINGKAT KORUPSI (Studi Empiris Pemerintah Daerah Provinsi di Indonesia 2013-2016)

NURKHAFIFAH, LULU (2018) PENGARUH OPINI AUDIT, TEMUAN AUDIT DAN TINDAK LANJUT HASIL AUDIT TERHADAP TINGKAT KORUPSI (Studi Empiris Pemerintah Daerah Provinsi di Indonesia 2013-2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the impact of the audit opinion (OPAU), audit finding (TA) and audit rectification (TLHA) to corruption rate (CORRUPT) the government provinces in Indonesia. The sample of this study is identification 18 Povinsi in Indonesia, this research uses secondary data from the audit result of Badan Pemeriksa Keuangan Republik Indonesia, Badan Pusat Statistik and the prosecutor annual reports. This research uses purposive sampling and using multiple linear regression. The study shows that partially, audit opinion and audit rectification has negative effect on corruption level, audit finding has positive on corruption level. Simultaneously, these variables have significant influence on corruption level. Key Words:Audit opinion, Audit finding, Audit rectificatio, Corruption level Penelitian ini bertujuan untuk mengetahui pengaruh opini audit (OPAU), temuan audit (TA) dan tindak lanjut hasil audit (TLHA) terhadap tingkat korupsi (CORRUPT) pemerintah Provinsi di Indonesia. Sampel yang digunakan adalah 18 Povinsi di Indonesia, penelitian ini menggunakan data sekunder yang berasal dari hasil audit Badan Pemeriksa Keuangan Republik Indonesia, Badan Pusat Statistik, dan laporan tahunan kejaksaan. Penelitian ini menggunakan metode purposive sampling dan menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa secara parsial opini audit dan tindak lanjut hasil audit berpengaruh negatif terhadap tingkat korupsi, temuan audit berpengaruh positif terhadap tingkat korupsi. Secara simultan, variabel-variabel ini memiliki pengaruh yang signifikan terhadap tingkat korupsi. Kata kunci: Opini audit, Temuan audit, Tindak lanjut hasil audit, Tingkat korupsi

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 451
NIM/NIDN Creators: 43214010230
Uncontrolled Keywords: Opini audit, Temuan audit, Tindak lanjut hasil audit, Tingkat korupsi
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.458 Internal Auditing/Audit Internal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 10 Dec 2018 01:23
Last Modified: 07 Jan 2019 06:34
URI: http://repository.mercubuana.ac.id/id/eprint/45923

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