Skripsi
PENGARUH TEMUAN AUDIT, TINDAK LANJUT HASIL AUDITM DAN KERUGIAN DAERAH TEHADAP TINGKAT KORUPSI DI PEMERINTAH PROVINSI DI INDONESIA (STUDI PADA PEMERINTAH PROVINSI DI INDONESIA TAHUN 2018-2022)
This study aims to analyze the effect of audit findings, follow-up actions on audit recommendations, and regional financial losses on corruption levels in provincial governments in Indonesia during the 2018-2022 period. The research employs a quantitative approach using panel data analyzed through a Fixed Effect model. The results indicate that audit findings do not have a significant effect on corruption levels, suggesting that the number of audit findings does not directly reflect or reduce corrupt practices. Regional financial losses also show no significant effect, as financial losses are not always caused by corrupt activities. In contrast, follow- up actions on audit recommendations have a significant negative effect on corruption levels, indicating that effective completion of audit recommendations contributes to reducing corruption. Overall, the quality of audit follow-up actions is a key factor in strengthening corruption prevention and control in provincial governments.