PENGARUH OPINI AUDIT DAN TEMUAN AUDIT TERHADAP TINGKAT KORUPSI DI PEMERINTAH PROVINSI PAPUA

Main Authors: Jehandu, Vinsensius, Salle, Agustinus, Allo Layuk, Paulus K
Format: Article info application/pdf
Bahasa: eng
Terbitan: Universitas Cenderawasih , 2020
Online Access: http://ejournal.uncen.ac.id/index.php/KEUDA/article/view/1097
http://ejournal.uncen.ac.id/index.php/KEUDA/article/view/1097/932
ctrlnum article-1097
fullrecord <?xml version="1.0"?> <dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">PENGARUH OPINI AUDIT DAN TEMUAN AUDIT TERHADAP TINGKAT KORUPSI DI PEMERINTAH PROVINSI PAPUA</title><creator>Jehandu, Vinsensius</creator><creator>Salle, Agustinus</creator><creator>Allo Layuk, Paulus K</creator><description lang="en-US">The purpose of the study is to identify the relationship between public perceptions about audit opinion, audit findings and the level of corruption in Papua Province (Case Study of the Government of Keerom Regency, Jayapura Regency and Sarmi Regency). A sample of 120 respondents consisted of 40 respondents from each district. Data collection techniques through questionnaires and data analysis using the Partial Least Square (PLS) approach. The results showed the greater the perception of audit opinions the greater the trust in corruption handled by the auditor. Meanwhile, the results of the study showed that the magnitude of audit findings carried out by BPK influenced the level of corruption that occurred. Audit findings can detect corruption in the government and local government efforts to make improvements according to the auditor's recommendations can significantly reduce the level of corruption.</description><publisher lang="en-US">Universitas Cenderawasih</publisher><contributor lang="en-US"/><date>2020-03-06</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Journal:Article</type><type>File:application/pdf</type><identifier>http://ejournal.uncen.ac.id/index.php/KEUDA/article/view/1097</identifier><identifier>10.31957/keuda.v4i3.1097</identifier><source lang="en-US">KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH; Vol 4, No 3 (2019)</source><source>2581-0286</source><source>2477-7838</source><language>eng</language><relation>http://ejournal.uncen.ac.id/index.php/KEUDA/article/view/1097/932</relation><rights lang="en-US">Copyright (c) 2020 KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH</rights><rights lang="en-US">https://creativecommons.org/licenses/by-sa/4.0</rights><recordID>article-1097</recordID></dc>
language eng
format Journal:Article
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author Jehandu, Vinsensius
Salle, Agustinus
Allo Layuk, Paulus K
title PENGARUH OPINI AUDIT DAN TEMUAN AUDIT TERHADAP TINGKAT KORUPSI DI PEMERINTAH PROVINSI PAPUA
publisher Universitas Cenderawasih
publishDate 2020
url http://ejournal.uncen.ac.id/index.php/KEUDA/article/view/1097
http://ejournal.uncen.ac.id/index.php/KEUDA/article/view/1097/932
contents The purpose of the study is to identify the relationship between public perceptions about audit opinion, audit findings and the level of corruption in Papua Province (Case Study of the Government of Keerom Regency, Jayapura Regency and Sarmi Regency). A sample of 120 respondents consisted of 40 respondents from each district. Data collection techniques through questionnaires and data analysis using the Partial Least Square (PLS) approach. The results showed the greater the perception of audit opinions the greater the trust in corruption handled by the auditor. Meanwhile, the results of the study showed that the magnitude of audit findings carried out by BPK influenced the level of corruption that occurred. Audit findings can detect corruption in the government and local government efforts to make improvements according to the auditor's recommendations can significantly reduce the level of corruption.
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institution Magister Keuangan Daerah Universitas Cenderawasih
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subject_area Keuangan Daerah
Kajian Ekonomi
Public Finance/Keuangan Negara
Econmics/Ilmu Ekonomi
city KOTA JAYAPURA
province PAPUA
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