PENGARUH OPINI AUDIT, TEMUAN AUDIT DAN TINDAK LANJUT HASIL AUDIT TERHADAP TINGKAT KORUPSI (Studi Pada Badan Pemeriksa Keuangan 2014-2017)

SAYITI, GITRI (2019) PENGARUH OPINI AUDIT, TEMUAN AUDIT DAN TINDAK LANJUT HASIL AUDIT TERHADAP TINGKAT KORUPSI (Studi Pada Badan Pemeriksa Keuangan 2014-2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this research is to analyze the influence of government auditing result such as audit opinion, audit finding, and audit rectification to the level of provincial government corruption 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 analysis with the assistance of computer software for Statistic SPSS version 22.0. Simultaneously, audit opinion, audit finding and audit rectification have significant influence on corruption level. Key Words: Government auditing result, corruption level, audit opinion, audit finding, audit rectification Peneliatian ini bertujuan untuk menguji hasil audit pemerintahan seperti pengaruh opini audit, temuan audit, dan tindak lanjut hasil audit terhadap tingkat korupsi pemerintah provinsi di Indonesia. Penelitain 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 dengan bantuan software komputer untuk statistic SPSS versi 22.0 Secara simultan, variabel opini audit temuan audit dan audit tindak lanjut hasil audit memiliki pengaruh yang signifikan terhadap tingkat korupsi Kata kunci : Hasil audit pemerintah, tingkat korupsi, opini audit, temuan audit, tindak lanjut hasil audit

Item Type: Thesis (S1)
NIM/NIDN Creators: 43214110306
Uncontrolled Keywords: Hasil audit pemerintah, tingkat korupsi, opini audit, temuan audit, tindak lanjut hasil audit
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
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: 12 Apr 2019 01:38
Last Modified: 12 Apr 2019 01:38
URI: http://repository.mercubuana.ac.id/id/eprint/48440

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