PENGARUH HASIL PEMERIKSAAN PEMERINTAH TERHADAP DUGAAN TINDAK PIDANA KORUPSI DAERAH DI JAWA TENGAH (Studi Empiris pada Pemerintah Kabupaten dan Kota di Jawa Tengah Tahun 2018-2023)

Abstract

This study aims to empirically re-examine the effect of local government audit result on alleged corruption offenses in Central Java during 2018-2023. The independent variables include audit opinion, audit findings, and follow-up on audit results. The dependent variable is the number of alleged corruption cases reported by the High Prosecutor’s Office in Central Java. The sample consists of regencies and cities in Central Java Province with total of 210 samples from regencies and city governments were collected over six years, from 2018 to 2023. The analysis method used is data panel regression analysis using the version 13 EViews program. The result of this study show that audit opinion and audit findings have a positive effect on the alleged corruption offense. Meanwhile, follow-up on audit results has a significant negative effect on the alleged corruption offense.