Apriastanti, Salwah Dwita (2022) PENGARUH OPINI AUDIT, TEMUAN AUDIT, DAN TINDAK LANJUT HASIL AUDIT TERHADAP TINGKAT KORUPSI PEMERINTAH DAERAH (Studi Empiris Pada Pemerintah Daerah Tingkat Provinsi Di Indonesia Pada Tahun 2018-2020). Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to prove empirically the effect of audit opinions, audit findings, and follow-up audit results on the level of corruption in local governments. The audit findings here are divided into audit findings on the internal control system and audit findings on compliance with laws and regulations. This research uses quantitative research methods. The population in this study is the provincial government in Indonesia for the 2018-2020 period, with a purposive sampling technique, all the population became the research sample, namely 102 samples. The analytical technique used in this research is Multiple Linear Regression Analysis, using the SPSS IMB software. The results of this study indicate that audit opinion has no effect on the level of corruption, while SPI, compliance with laws and regulations, and follow-up audit results have an influence on the level of corruption. Keywords: Corruption Level, Audit Opinion, Audit Findings, Follow Up on Audit Results.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Salwah Dwita Apriastanti | ||||||||
| Date Deposited: | 11 Apr 2022 01:31 | ||||||||
| Last Modified: | 11 Jul 2022 07:23 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/5728 |
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