Determinants Influencing the Level of Corruption in Indonesia Local Governments
Abstract
This study is based on the high levels of corruption occurring in Indonesia, indicated by the low level of the Corruption Perception Index (CPI). The majority of corruption cases occurring in Indonesia involves local governmental institutions. The high levels of corruption in local governments is related to government size, fiscal decentralization, and audit findings. The aim of this study is to determine the factors that cause the high levels of corruption in local governments. This study uses the agency theory as theoretical basis to formulate a framework of thought that connects government size, fiscal decentralization, audit findings, and corruption levels. The result of this study shows that the variables of government size, fiscal decentralization, audit findings, all have significant effects towards corruption levels. Fiscal decentralization and audit findings have a negative effect towards corruption level, while the government size variable has a positive effect on corruption levels. This study provides contribution to the practices of auditing, government execution, law enforcement, and corruption control initiatives in local governments in Indonesia
Downloads
Copyright (c) 2020 Muhammad Syauqi Qur’ani Putra Ariva, Ermawati .
This work is licensed under a Creative Commons Attribution 4.0 International License.
Author (s) should affirm that the material has not been published previously. It has not been submitted and it is not under consideration by any other journal. At the same time author (s) need to execute a publication permission agreement to assume the responsibility of the submitted content and any omissions and errors therein. After submission of a revised paper in the light of suggestions of the reviewers, editorial team edits and formats manuscripts to bring uniformity and standardization in published material.
This work will be licensed under Creative Commons Attribution 4.0 International (CC BY 4.0) and under condition of the license, users are free to read, copy, remix, transform, redistribute, download, print, search or link to the full texts of articles and even build upon their work as long as they credit the author for the original work. Moreover, as per journal policy author (s) hold and retain copyrights without any restrictions.