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Trickle Down Effect Analysis on the Disclosure of Corruption Model Through Forensic Auditing and Its Impact on Potential Domestic Regional Bruto and Government Financial Efficiency
Deni Hamdani (1), Iqbal Alamsyah (2)

a) STIE Indonesia Membangun (STIE INABA)
b) Faculty of Economics, Soekarno Hatta No. 448, 40253 Bandung, Indonesia


Ministries and institutions still hold the first rank in the number of corruption in Indonesia, namely 154 cases with a trend that continues to increase over the last 10 years followed by district / city governments, this is reasoned because the ministrys control range is very large with the budget authority from the very large APBN, making it very possible Overlapping provides an opportunity to commit fraud from officials or technical implementers. Corruption is not only carried out by government officials, but is carried out by employers and related parties both at the central and regional levels. One positive response to prevent the rampant acts of fraud or fraud in the public sector and / or the business world, is early detection in the form of accounting and legal inspection procedures which have recently become more popular with the name of forensic accounting and investigative audits. In simple terms, forensic accounting and investigative auditing are a combination of three or more disciplines, namely accounting, audit science, legal science and IT-based information systems science, This research is quantitative research which is often referred to as traditional methods, positivistic, scientific, and non-experimental discovery. The method used in the study is descriptive and verification, namely research that aims to provide an overview and find verification or examine the existence of empirical theories of the relationship of variables formulated in the hypothesis. Therefore, the nature of this research is "hypothesis testing", which analyzes the influence or relationship between variables based on empirical data through hypothesis testing.

Keywords: Trickle Down Effect, Forensic Auditing, Panel Data Two-Stage Data Envelopment Analysis

Topic: Financial Management and Accounting


Conference: The 4th Global Conference on Business, Management and Entrepreneurship (GCBME 2019)

Plain Format | Corresponding Author (Deni Hamdani, S.E., M. Ak)

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