The Influence of the Audit Opinion of the Audit Board of the Republic of Indonesia (BPK) on the Level of Corruption in the North Sulawesi Provincial Government
Keywords:
opini audit BPK, tingkat korupsi, pemerintah daerahAbstract
This study aims to investigate the impact of audit assessments issued by the Supreme Audit Agency (BPK) on the prevalence of corruption within local governmental bodies in North Sulawesi Province from 2019 to 2024. The motivation for this research stems from the ongoing occurrence of corruption in various local administrations, despite the issuance of audit assessments by the BPK. The audit assessment rendered by the BPK reflects the reliability of financial statements and indicates the level of accountability and transparency in the fiscal governance of local governments. This analysis adopts a quantitative approach, utilizing a panel data regression methodology. The data utilized are secondary sources obtained from BPK audit documents and records of corruption incidents in local governments. The sample includes 10 regencies and cities in North Sulawesi Province over a duration of six years (2019–2024), totaling 60 observations. The results indicate that BPK audit assessments have a negative and statistically significant effect on corruption levels within local governments. This implies that enhancements in the audit assessment provided to local governments are associated with a decline in the incidence of corruption.
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