Pengaruh Kemandirian Keuangan Daerah, Investasi Daerah, dan Transpransi Daerah Terhadap Tingkat Korupsi yang Dimoderasi oleh Ukuran Pemerintah Daerah (Studi Pada Pemerintah Provinsi di Indonesia Tahun 2016-2020)

Yusuf, Muhammad Azizi (2022) Pengaruh Kemandirian Keuangan Daerah, Investasi Daerah, dan Transpransi Daerah Terhadap Tingkat Korupsi yang Dimoderasi oleh Ukuran Pemerintah Daerah (Studi Pada Pemerintah Provinsi di Indonesia Tahun 2016-2020). Project Report (Praktek Kerja Lapang). fakultas ekonomi bisnis upn veteran jawa timur, surabaya. (Unpublished)

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Abstract

The phenomenon of corruption in Indonesia primarily occurs in the local government financial sector. This study aims to examine and analyze the effect of regional financial independence, local investment, and transparency on the level of corruption moderated by the local government size. This study uses a quantitative approach with an object are regional financial independence, local investment, transparency, the level of corruption, and the local government size. The study population is 34 Provincial governments in Indonesia from 2016 to 2020. The sample is selected using census techniques and data sourced from Local Government Financial Reports (LKPD), the website of the Local Government and the Corruption Eradication Commission (KPK). The data analysis technique is multiple linear regression analysis and moderated regression analysis using SPSS version 25 software. The results state that regional financial independence affects the corruption level, whilst local investment and transparency don't affect the level of corruption. Then the local government size moderates the effect of regional financial independence on the level of corruption. Otherwise, local government size doesn't moderate local investment and transparency on affected the level of corruption. The high level of corruption shows the magnitude of the conflict of interest between the government and the people.

Item Type: Monograph (Project Report (Praktek Kerja Lapang))
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorSuryaningrum, SuryaningrumNIDN/0714086503diah.suryaningrum.ak@upnjatim.ac.id
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions: Faculty of Economic > Departement of Accounting
Depositing User: muhammad azizi yusuf
Date Deposited: 31 May 2022 04:03
Last Modified: 06 May 2024 01:26
URI: https://repository.upnjatim.ac.id/id/eprint/6384

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