AMELIA, TIARA PUTRI (2025) PENGARUH TEMUAN AUDIT, TINDAK LANJUT REKOMENDASI HASIL PEMERIKSAAN DAN OPINI AUDIT TERHADAP TINGKAT KORUPSI PADA KEMENTERIAN/LEMBAGA DI INDONESIA. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to examine the effect of audit findings, follow-up on audit recommendations and audit opinion on the level of corruption with APIP capability as moderation. The sampling technique used purposive sampling technique and obtained a sample of 20 Ministries/Institutions in five years of observation, 100 observation data were obtained. This research is quantitative using secondary data obtained from the websites of the Supreme Audit Agency, the Corruption Eradication Commission and the Financial and Development Supervisory Agency. The results of this study indicate that the variables of audit findings and audit opinion have no significant effect on the level of corruption, the variable follow-up on audit recommendations has a significant negative effect on the level of corruption, APIP capability can moderate the effect of audit findings and follow-up on audit recommendations on the level of corruption, and APIP capability cannot moderate the effect of audit opinion on the level of corruption.
| Item Type: | Thesis (S1) | ||||||
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| Additional Information: | Penelitian ini bertujuan untuk menguji pengaruh temuan audit, tindak lanjut rekomendasi hasil pemeriksaan dan opini audit terhadap tingkat korupsi dengan kapabilitas APIP sebagai moderasi. Teknik pengambilan sampel menggunakan teknik purposive sampling dan diperoleh sampel 20 Kementerian/Lembaga dalam lima tahun pengamatan, sehingga didapatkan 100 data observasi. Penelitian ini merupakan kuantitatif dengan menggunakan data sekunder yang diperoleh dari website Badan Pemeriksa keuangan, Komisi Pemberantasan Korupsi dan Badan Pengawasan Keuangan dan Pembangunan. Model yang terpilih dalam analisis regresi data panel adalah random effect model dengan menggunakan aplikasi Eviews 12. Hasil penelitian ini menunjukkan bahwa variabel temuan audit dan opini audit tidak berpengaruh signifikan terhadap tingkat korupsi, variabel tindak lanjut rekomendasi hasil pemeriksaan berpengaruh negatif signifikan terhadap tingkat korupsi, kapabilitas APIP dapat memoderasi pengaruh temuan audit dan tindak lanjut rekomendasi hasil pemeriksaan terhadap tingkat korupsi, serta kapabilitas APIP tidak dapat memoderasi pengaruh opini audit terhadap tingkat korupsi. | ||||||
| Uncontrolled Keywords: | Audit Findings, Follow-up on Audit Recommendations, Audit Opinion, APIP Capability, Corruption Temuan Audit, Tindak Lanjut Rekomendasi Hasil Pemeriksaan, Opini Audit, Kapabilitas APIP, Korupsi | ||||||
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Tiara Putri Amelia | ||||||
| Date Deposited: | 04 Sep 2025 04:54 | ||||||
| Last Modified: | 04 Sep 2025 04:54 | ||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/53501 |
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