WAHID ANWAR, MUARIF (2020) ANALISA OPINI AUDIT DAN KINERJA KEUANGAN TERHADAP KORUPSI DI PEMERINTAH DAERAH. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Abstract: Effects of Audit Opinion and Government Financial Performance on Corruption of Local Government (Empirical Study in Districts and in Java City. This study aims to find empirical evidence from influence of audit opinion and financial performance of the regional government on level of corruption in cities and districts in the Java region between 2015-2017 period. The independent variable which is the audit opinion is measured by audit opinion from the Republic of Indonesia Supreme Audit Agency, while local Government financial performance is measured by financial ratios (independence ratio, activity and growth ratio) in local government income and budget plan (APBD). Dependent variable, level corruption is measured by the corruption perception index (CPI) provided by Indonesian Transparency Institute. The research sample consisted of 13 cities and districts that have a perception perception index inside 2015-2017 period. The results of this study statistically show evidence that financial performance has a positive effect on financial performance irregularities, but Corruption has no effect on audit opinion in district / city governments on the island of Java. Keyword : audit opinion, local government financial performance, level of corruption. Abstrak: Pengaruh Opini Audit dan Kinerja Keuangan Pemerintah Terhadap Korupsi Pemerintah Daerah (Studi Empiris di Kabupaten dan di Kota Jawa. Penelitian ini bertujuan untuk mencari bukti empiris dari pengaruh opini audit dan kinerja keuangan pemerintah daerah terhadap tingkat korupsi di kota dan kabupaten di wilayah Jawa antara 2015-2017 periode. Variabel independen yang merupakan opini audit diukur dengan pendapat audit dari Badan Pemeriksa Keuangan Republik Indonesia, sedangkan local kinerja keuangan pemerintah diukur dengan rasio keuangan (rasio kemandirian, rasio aktivitas dan pertumbuhan) di dalam pemerintah daerah pendapatan dan rencana anggaran (APBD). Variabel dependen, tingkat korupsi diukur dengan indeks persepsi kowrupsi (IPK) yang disediakan oleh Lembaga Transparansi Indonesia. Sampel penelitian ini terdiri dari 13 kota dan kabupaten yang memiliki indeks persepsi korupsi di dalam Periode 2015-2017. Hasil penelitian ini secara statistik menunjukkan bukti bahwa kinerja keuangan Berpengaruh positif terhadap ketidakberesan Kinerja keuangan, Namun Korupsi tidak berpengaruh pada Opini audit di pemerintah kabupaten/kota di pulau jawa. Kata Kunci : opini audit, kinerja keuangan pemerintah daerah, tingkat korupsi.
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